Pengaruh Perencanaan Anggaran, Pengadaan Barang dan Jasa, Pelaksanaan Anggaran, Kompetensi Sumber Daya Manusia dan Perubahan Kebijakan Internal terhadap Penyerapan Anggaran pada Kantor Pelayanan Perbendaharaan Negara Wilayah Medan

Abstract

The purpose of this research is to examine the influence of budget planning, procurement of goods and services, budget execution, human resource competency and internal policy changes toward budget absorption at Medan Region State Treasury Services Office. The population of this research are 62 employees who are at Medan Region State Treasury Services Office with took all employees at the Medan Regional State Treasury Services Office based on a saturated sampling method and using primary data obtained through questionnaires. The data analysis technique used are descriptive statistics, data quality test, classical assumption test, multiple regression analysis, hypothesis testing The result of this research showed that the budget planning, procurement of goods and services, budget execution, human resources competency and internal policy changes have a significant positive effect partially to budget absorption. As simultaneously, budget planning, procurement of goods and services, budget execution, human resource competency and internal policy changes have positive and significant effect to budget absorption at Medan Region State Treasury Services Office.