ANALISIS PENGARUH PROSES PERENCANAAN ANGGARAN, ADMINISTRASI PENGADAAN BARANG/JASA DAN VERIFIKASI DOKUMEN PEMBAYARAN TERHADAP PROGRES PENYERAPAN ANGGARAN BELANJA
DOI:
https://doi.org/10.32493/frkm.v1i2.2537Abstract
Tujuan penelitian ini untuk mengetahui Proses Perencanaan Anggaran berpengaruh terhadap Progres Penyerapan Anggaran Belanja, mengetahui Administrasi Pengadaan Barang/Jasa berpengaruh terhadap Progres Penyerapan Anggaran Belanja, mengetahui Verifikasi Dokumen Pembayaran terhadap Progres Penyerapan Anggaran Belanja, dan mengetahui pengaruh Proses Perencanaan Anggaran, Administrasi Pengadaan Barang/Jasa dan Verifikasi Dokumen Pembayaran secara simultan terhadap Progres Penyerapan Anggaran Belanja. Penelitian ini menggunakan metode kuantitatif dengan teknik survei. Pengujian asumsi klasik yang digunakan terdiri atas uji normalitas, uji homogenitas, uji heteroskedastisitas, dan uji multikolinearitas. Uji Regresi Berganda, Uji Koefisien Korelasi, Uji Koefisien Determinasi, dan Uji Hipotesis. Hasil Penelitiannya adalah : (1) Terdapat pengaruh Proses Perencanaan Anggaran terhadap Progres Penyerapan Anggaran Belanja, (2) Terdapat pengaruh Administrasi Pengadaan Barang/Jasa terhadap Progres Penyerapan Anggaran Belanja, (3) Terdapat pengaruh Verifikasi Dokumen Pembayaran terhadap Progres Penyerapan Anggaran Belanja, dan (4) Terdapat pengaruh Proses Perencanaan Anggaran, Administrasi Pengadaan Barang/Jasa, dan Verifikasi Dokumen Pembayaran secara simultan terhadap Progres Penyerapan Anggaran Belanja.
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JIMF (Jurnal Ilmiah Manajemen Forkamma) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
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