Pengaruh Perencanaan Anggaran dan Pelaksanaan Anggaran terhadap Penyerapan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderasi pada Badan Penelitian dan Pengembangan Kesehatan Republik Indonesia

Ferdinan Ferdinan, Isnurhadi Isnurhadi, Marlina Widiyanti, Mohamad Adam

Abstract


The implementation of a performance budget that carries the spirit of state financial reform is not as expected. One of the indications is that budget absorption is not optimal and concentrated at the end of the fiscal year. This will result in delays in benefits to be received and enjoyed by the community. This study was conducted to examine the effect of budget planning and budget implementation on budget absorption with organizational commitment as a moderating variable in the Health Research and Development Agency. The data collection techniques used in this study are the Likert scale. Workable samples totalling 59 respondents consisted of KPA, PPK, PPSPM and the Treasurer of Expenditure within the work unit of the Health Research and Development Agency involved in budget implementation using the census method. The data were data processed using multiple linear regression analysis and residual test. The results of this study indicate that budget planning has a significant positive effect on budget absorption while budget execution does not affect budget absorption. Organizational commitment does not strengthen or weaken the relationship between budget planning and budget execution towards budget absorption at the Health Research and Development Agency.


Keywords


budget planning, budget execution, budget absorption and organizational commitment

Full Text:

PDF


DOI: https://doi.org/10.29259/jmbt.v17i2.11844

Refbacks

  • There are currently no refbacks.



Jembatan : Jurnal Ilmiah Manajemen
Jalan Raya Palembang-Prabumulih Km. 32 
Jurusan Manajemen, Fakultas Ekonomi Universitas Sriwijaya 
Indralaya, Sumatera Selatan, Indonesia
Email: jembatan@unsri.ac.id, Tel/Fax : (0711)580231


p-ISSN: 0216-6836 e-ISSN: 2685-838X


 

Lisensi Creative Commons

Jurnal Ilmiah Manajemen 

oleh Jembatan disebarluaskan di bawah Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional

Statistik Pengunjung