Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Penyerapan Anggaran Pada Politeknik Pertanian Negeri Kupang

LONA, Sumartin Selfina (2023) Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Penyerapan Anggaran Pada Politeknik Pertanian Negeri Kupang. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Sumartin Selfina Lona (811211059) "Analysis of Factors Influencing the Level of Budget Absorption at the Kupang State Agricultural Polytechnic" under the guidance of Dr. M. E. Perseveranda, SE, M. Si and Dr. Yolinda Yanti Sonbay, SE, M.Sc. This study aims to find out: 1) Description of the variables of Budget Planning, Administration, HR Competence, Budget Execution, UP/GUP and Revision/Change of the Budget on Budget Absorption; 2) The influence of the variables of Budget Planning, Administration, HR Competence, Budget Execution, UP/GUP and Budget Revision/Amendment on Budget Absorption partially; 3) The influence of the variables of Budget Planning, Administration, HR Competence, Budget Execution, UP/GUP and Revision/Change of the Budget on Budget Absorption simultaneously. The data analysis method used in this study is a descriptive and inferential statistical analysis method. The sample used in this research is a saturated sample with a total of 32 treasury officials and staff involved in managing the budget for the 2017-2021 observation period. Data was collected using a questionnaire/questionnaire method which was analyzed using the SPSS version 25 program. The results of the descriptive analysis show that the existing data already meets the criteria in this study, because all of the respondent's data have passed the classical assumption test. The average score for the variable perception category of budget planning is 83.68%, administration is 80.90%, HR competency is 80.83%, budget execution is 75.56%, UP/GUP is 76.32%, revision/ changes to the budget was 76.32%, and budget absorption was 80.69% at the Kupang State Agricultural Polytechnic. The results of simultaneous inferential analysis show that the variables of budget planning, administration, HR competence, budget execution, UP/GUP and budget revisions/changes positively and significantly influence budget absorption, while partially the variables of budget planning, administration, HR competence, budget execution , and UP/GUP had a positive and significant effect on the level of absorption of the budget, while revisions/changes to the budget had a positive and insignificant effect on the level of absorption of the budget at the Kupang State Agricultural Polytechnic. The R Square value indicates that the contribution of the variable budget planning, administration, HR competence, budget execution, UP/GUP and budget revisions/changes to Budget Absorption is 68.2%, while the remaining 31.8% is influenced by other variables outside the model studied.

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