JRAA Vol.3 No.1, Maret 2016 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI  AKUMULASI PENYERAPAN ANGGARAN BELANJA PADA PEMERINTAH DAERAH KABUPATEN KAUR, PROVINSI BENGKULU:

Nurna Aziza Fakultas Ekonomi dan Bisnis, Universitas Bengkulu; Mini Harti  Fakultas Ekonomi dan Bisnis, Universitas Bengkulu; Effed Hadi Darta Fakultas Ekonomi dan Bisnis, Universitas Bengkulu

Nurna Aziza Fakultas Ekonomi dan Bisnis, Universitas Bengkulu
Mini Harti Fakultas Ekonomi dan Bisnis, Universitas Bengkulu
Effed Hadi Darta Fakultas Ekonomi dan Bisnis, Universitas Bengkulu

Keywords: Budget Planning, Procurement of Goods and Services, Human Resources & Regulation

Abstract

This study aims to investigate the influence of some factors namely budget planning, procurement of goods and services, human resources, and regulation on the accumulation of budget absorption of District Government of Kaur . The population of this study was 15 local government agencies of 162 employees from total 43 agencies in District Government of Kaur. The sampling Technique in this study was purposive sampling. Data analysis technique were descriptive and multiple regression analysis. The data used in this study was primary data obtained from questionnaire distribution in form of open-ended ad closed-ended question. The results of the study indicate that (1) budget planning affects negatively and significantly on the accumulation of budget absorption. (2) Procurement of goods and services affects negatively and significantly on the accumulation of budget absorption. (3) Human resources affects negatively and significantly on the accumulation of budget absorption. (4) Regulation affects negatively and significantly on the accumulation of budget absorption. It also concludes that budget planning, procurement of goods and services, human resources, and regulation simultaneously affect the accumulation of budget absorption in District Government of Kaur.