PENGARUH PERECANAAN DAN PELAKSANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN (STUDI KASUS PADA KECAMATAN BACAN, KECAMATAN BACAN SELATAN DAN KECAMATAN BACAN TIMUR)
Abstract
analyze: the influence of planning on budget absorption in Bacan subdistrict,
southern Bacan sub-district and eastern Bacan sub-district; and
the influence of the budget on budget absorption in Bacan sub-district,
southern Bacan sub-district and eastern Bacan sub-district.
Methodology: This study uses multiple linear regression analysis using
SPSS version 23 as a statistical test tool. The data collection tools used
were questionnaires and interviews, and the number of respondents
was 99 respondents spread over the southern Halmahera district.
Finding: In the regression output, the significance number for the
Planning variable is 0.731. This value is greater than the significance
level of 0.05 so that it states that budget planning has no effect on
budget absorption and it can be concluded that H1 is rejected because
it is supported by the data and is not in accordance with research
expectations. At the output of the regression obtained a significant
figure for the budget implementation variable of 0.000. This value is
smaller than the significance level of 0.05, indicating that budget
execution has a positive effect on budget absorption and it can be
concluded that H2 is accepted.
Conclusion: (1) Planning has no effect on budget absorption in Bacan
District, South Bacan District and East Bacan District. It can be seen
from the significance figure for the budget planning variable that it is
0.731 because there are still many village officials who have planned or
have budgeted for a plan but in implementation it is not realized so that
it can weaken the absorption capacity of the budget; and (2) budget
implementation has an effect on budget absorption in South Halmahera
in Bacan District, South Bacan District and East Bacan District. It can
be seen from the significance figure for the budget implementation
variable, which is 0.000. Because if the implementation is good, it can
absorb the budget itself and vice versa.
Full Text:
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