The Effect of Budget, Budget Execution, Procurement Goods/Services and Human Resources on Absorption Budget (Study at OPD in Central Lombok Regency, West Nusa Tenggara Province, Indonesia)

Koriatmaja; Siti Aisyah Hidayati; Ni Ketut Surasni

The Effect of Budget, Budget Execution, Procurement Goods/Services and Human Resources on Absorption Budget (Study at OPD in Central Lombok Regency, West Nusa Tenggara Province, Indonesia)

Koriatmaja * §

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Siti Aisyah Hidayati

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Ni Ketut Surasni

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§ University of Mataram

The Effect of Budget, Budget Execution, Procurement Goods/Services and Human Resources on Absorption Budget (Study at OPD in Central Lombok Regency, West Nusa Tenggara Province, Indonesia)

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Abstract

(2) To analyze the effect of budget execution on budget absorption; (3) To analyze the effect of procurement of goods/services on budget absorption (4) To analyze the effect of human resources on budget absorption. The data collection method used is a survey sample. In this study the researchers took a number of samples amounting to 135 peoples. The analysis of data used multiple regression analysis. The results showed that (1) The effect of budget planning on budget absorption was significantly positive. ; (2) Budget execution has no significant positive effect on budget absorption; (3) Procurement of goods / services has a significant positive effect on budget absorption (4) Human resources have a significant positive effect on budget absorption.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

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Not applicable for this article.

How to Cite This Article

Koriatmaja, Siti Hidayati, Ni Surasni. 2020. "The Effect of Budget, Budget Execution, Procurement Goods/Services and Human Resources on Absorption Budget (Study at OPD in Central Lombok Regency, West Nusa Tenggara Province, Indonesia)". Global Journal of Management and Business Research, Global Journal of Management and Business Research - F: Real estate, Event, Tourism Management & Transporting GJMBR-F Volume 20 (GJMBR Volume 20 Issue F1).

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GJMBR Volume 20 Issue F1

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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Classification

GJMBR-F Classification JEL Code: L89

Submission ReceivedDecember 7, 2019
Peer Review Double Blind
Handling Editor
Accepted January 3, 2020
Published January 15, 2020

Version of record

v1.2

Issue date

January 28, 2020

Language

English

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