Maria and Sari, Yuliana and Amaliyah, Nur Irana (2019) PERENCANAAN ANGGARAN, KOMPETENSI APARATUR PEMERINTAH DAERAH DAN PENYERAPAN BELANJA MODAL. Prosiding Seminar Nasional Terapan Riset Inovatif (SENTRINOV), 5. pp. 1779-1786. ISSN 2477-2097
|
Text (Full Text)
Prosiding Seminar Nasional Terapan.pdf Download (1MB) | Preview |
Abstract
This study aimed to examine the influence of budget planning and competency of regional government apparatus on the absorption of capital expenditure in Southern Sumatera, both simultaneously and partially. The research method used in this study was explanatory research with sampling total (41 government units). Analysis unit was proxy of budget user, financial administration officer and expenditure treasurer. Data analyzed was performed by using multiple regression. The result of study showed that budget planning and competency of regional government apparatus simultaneously gave 33,5% effect on the absorption of capital expenditure. Partially, competency of regional government apparatus gave bigger contribution compared to budget planning. This research is contributed to a policymaker so that the realization of capital expenditures based on expected. The competence of regional government apparatus needs to be improved under their main duties and functions.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | planning, the budget, competence, regional government apparatus, capital expenditure |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Proceeding and Seminar |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 12 Jun 2023 04:26 |
| Last Modified: | 12 Jun 2023 04:26 |
| URI: | http://eprints.polsri.ac.id/id/eprint/13863 |
Actions (login required)
 |
View Item |
