Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran dan Evaluasi Anggaran terhadap Penyerapan Anggaran pada Pemerintah Kota Bekasi
DOI:
https://doi.org/10.31334/neraca.v7i2.5563Abstrak
Optimizing budget absorption is very important to ensure the effectiveness and efficiency of budget use in governance. This study aims to analyze the effect of budget planning, budget execution, and budget evaluation on budget absorption in the Bekasi City Government. The method used in this research is quantitative with a survey approach. Data were obtained through distributing questionnaires to 240 technical implementing officials of activities in the Bekasi City Government selected using simple random sampling technique. The results showed that budget planning had a positive and significant effect on budget absorption by 38.4%. Budget implementation also has a positive and significant effect on budget absorption by 61.14%. Meanwhile, budget evaluation has no positive and significant effect on budget absorption with a coefficient of determination (R square) of 8.6%. However, simultaneously, budget planning, budget execution, and budget evaluation have a positive and significant influence on budget absorption by 62.9%, indicating that most of the variation in budget absorption can be explained by these three variables. However, the remaining 37.1% is influenced by other factors not examined in this study.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Neraca : Jurnal Akuntansi Terapan, by submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Neraca : Jurnal Akuntansi Terapan, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Neraca : Jurnal Akuntansi Terapan, permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Neraca : Jurnal Akuntansi Terapan, on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy.
Neraca : Jurnal Akuntansi Terapan will not be held liable for anything that may arise due to the author(s) internal dispute. Neraca : Jurnal Akuntansi Terapan will only communicate with the corresponding author.
5. Miscellaneous
Neraca : Jurnal Akuntansi Terapan will publish the article (or have it published) in the journal if the articles editorial process is successfully completed. Neraca : Jurnal Akuntansi Terapan editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3. Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.
