Analisis Atas Faktor-Faktor Yang Menyebabkan Terkonsentrasinya Penyerapan Anggaran Belanja Di Akhir Tahun Anggaran (Studi Pada Satuan Kerja Di Wilayah KPPN Kediri)
| Main Authors: | , Iwan Dwi Kuswoyo, , Prof. Dr. Abdul Halim, MBA |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/98277/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=52139 |
Daftar Isi:
- The economic growth of Indonesia that relatively stable over the last few years require the active role of various parties, one of them are the government. The government role is manifested in the expenditure policy called APBN and and translated again in budget execution documents (DIPA). But the aim of improving economic growth is not achieved because the budget was not balanced with the maximum absorption. In recent years, the expenditures of the Ministry / Agency has produced a pattern of spending with low absorption characteristics in the first semester and piled up at the end of the current budget year. The pattern of absorption of the budget as it was experienced by the government agency in the region of KPPN Kediri. By utilizing the Explanatory Factor Analysis (EFA), then, this research aims to identify and analyze the determinant factors causing the concentration of absorption of the budget at the end of the fiscal year in the government agency at the region of KPPN Kediri. This research finding suggests that a concentration on the absorption of the budget at the end of the fiscal year caused by several factors. First, �Budget planning factor�, that contributed to 30,064 percent of explanation of variation of overall items. Second, �Budget execution factor�, which explained for 14,362 percent. Third, �Procurement of goods / services factor�, that contributed for 9,655 percent. The last, �Internal of government agency factor�, which shared for 7.385 percent for the overall items . In cumulative, 61,466 percent of the variation of all items were possible explained by the EFA instrument. The 39,534 percent remined will be search from outside of the four mentioned factors.