ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENUMPUKAN PENYERAPAN ANGGARAN BELANJA PADA AKHIR TAHUN ANGGARAN
| Main Authors: | , Sukadi, , Prof Dr. Zaki Baridwan, M.Sc. |
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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/99679/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55894 |
Daftar Isi:
- The role of government in the current development is needed to stimulate the economy moving faster. One form of that role through the State Budget. Budget is one form of government intervention in the economy, as a form of government intervention, the state budget has a function that is expected to encourage economic growth, reduce poverty, and encourage job creation. However, the absorption pattern of spending that tends to accumulate at a certain time at the end of the fiscal year would reduce the state budget functions. This study aims to analyze the factors that led to the build up of absorption of the budget at the end of the fiscal year by taking study in the government agency in the region of KPPN Yogyakarta. To achieve these objectives, the analysis technique uses the multiple regression model. In this study are used five independent variables and one dependent variable, five independent variables are budget planning factor (X1), budget execution factor (X2), the factor of procurement of goods and services (X3), internal government agency factor (X4), and other factors (X5), whereas a single dependent variable is the build up of absorption of the budget at the end of the fiscal year (Y). The results show there are four independent variables significantly affect the build up of absorption of the budget at the end of the fiscal year, the four factors are the factor of budget planning, budget execution factor, the factor of procurement of goods and services, as well as internal government agency factor, while one independent variable does not significantly affect build up of absorption of the budget at the end of the fiscal year is other factors. Magnitude of the influence of four factors on the build up of absorption of the budget at the end of the fiscal year which can be explained by the regression model is equal to 73.5% while the remaining 26.5% is explained by outside factors such regression models.