Determinan Kinerja Penyerapan Anggaran Unit Kerja Perguruan Tinggi Negeri di Kota Semarang
(1) Pascasarjana, Universitas Negeri Semarang, Indonesia
(2) Jurusan Ilmu Ekonomi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia
(3) Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia
Abstract
Absorption of the budget has a significant role as a driver of the economy and driving the pace of economic growth, especially government spending. The Covid-19 pandemic affected the health and economic sectors, which experienced a decline in economic growth. The delay in the absorption of the government budget will impact the preparation of benefits that the community will obtain. Apart from being a lever for economic growth, optimal budget absorption is a measure of the government's success in financial management to realize Good Governance. This study focus on analyzed the effect of participation, planning, and human resources on the performance of budget absorption with organizational commitment as a moderating variable. This research is a quantitative research design. The data collection method used a questionnaire or questionnaire. The population in this study is a budget work unit that manages finances as a whole at the Public Service Agency State Universities in Semarang City. The data analysis used descriptive analysis and inferential analysis technique Moderated Regression Analysis (MRA) with absolute difference value test method using IBM SPSS software. The results of this study indicate that budgetary participation and planning positively affect the performance of budget absorption. In contrast, the competence of human resources does not affect the performance of budget absorption. The study's results partially show that the participation, planning, and competence of human resources positively affect the performance of budget absorption. Empirically also proves that organizational commitment and moderating the effect of participation, planning, and competence of human resources on the performance of budget absorption.
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