FAKTOR-FAKTOR YANG MEMENGARUHI PENYERAPAN ANGGARAN SATUAN KERJA PERANGKAT DAERAH DI PEMERINTAH KABUPATEN SITUBONDO

  • Desika Widianingrum Dinas Pendapatan, Pengelola Keuangan dan Aset Daerah Kabupaten Situbondo
  • Alwan Sri Kustono Fakultas Ekonomi dan Bisnis Universitas Jember
  • Ika Barokah Suryaningsih Fakultas Ekonomi dan Bisnis Universitas Jember

Abstract

Abstract: Disproportionate budget absorption is a common issue in managing local government finances. This study aimed to identify factors that affect the absorption level of the budget managed by theworking units (SKPD) in Situbondo Regency Government. The sample was collected using purposive sampling method and consisted of 200 respondents, i.e., the Spending Treasurers, the Committing Officers, and the Financial Administration Officers. Data were analyzed using exploratory factor analysis. The results show that there are six factors that affect the budget absorption, namely: (1) planning factor that explains the variance of all items amounted to 24.31%; (2) goods/services procurement factor that explains the variance of all items amounted to 11.10%; (3) regulation factor that explains the variance of all items amounted to 8.57%; (4) internal factor that explains the variance of all items amounted to 7.03%; (5) administration factor that explains the variance of all items at 5.92%; and (6) human resources factor that explains the variance of all items by 5.56%. The six factors have the variance of 62.49% in affecting the budget absorption, while the remaining 37.51% is explained by the other factors.


Keywords: Budget Absorption, Exploratory Factor Analysis.

Published
2017-05-08
How to Cite
WIDIANINGRUM, Desika; KUSTONO, Alwan Sri; SURYANINGSIH, Ika Barokah. FAKTOR-FAKTOR YANG MEMENGARUHI PENYERAPAN ANGGARAN SATUAN KERJA PERANGKAT DAERAH DI PEMERINTAH KABUPATEN SITUBONDO. BISMA: Jurnal Bisnis dan Manajemen, [S.l.], v. 11, n. 2, p. 194 – 208, may 2017. ISSN 2623-0879. Available at: <https://jurnal.unej.ac.id/index.php/BISMA/article/view/6314>. Date accessed: 22 nov. 2024. doi: https://doi.org/10.19184/bisma.v11i2.6314.
Section
Articles

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