PENGARUH KARAKTERISTIK TUJUAN ANGGARAN, LINGKUNGAN BIROKRASI, KOMITMEN MANAJEMEN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN
Abstract
The purpose of this study is to analyze the influence of characteristics of
budget objectives, bureaucratic environment, management commitment and human
resource quality to budget absorption. Type of survey research in sub-district in
Banjarsari Sub-district Surakarta City. The population of employee research is
directly related to the preparation of the budget of 46 people, all of which are used
as research samples with census techniques. Data collection techniques used
documentation and questionnaires. Data analysis techniques use multiple linear
regression. The results showed that the characteristics of budget objectives,
bureaucracy environment, management commitment and quality of human resources
have a positive and significant effect on the absorption of urban budget in
Kecamatan Banjarsari Kota Surakarta.
Keywords: characteristics of budget objectives, bureaucratic environment,
management commitment, human resources quality
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