Analisis Pengaruh Faktor Perencanaan terhadap Penyerapan Anggaran pada Dinas Pemuda dan Olahraga Provinsi Sumatera Utara

Abstract

This study aims to examine the influence of planning factors on budget absorption at the Department of Youth and Sports of North Sumatra Province. The sample in this research are 30 respondents who occupy position in the field related to budget, among others are commitment maker, executor of technical activity, signing officer of pay order and treasurer of finance at Department of Youth and Sports of North Sumatera Province. Data collection techniques used in this study is by distributing questionnaires to the respondents of 30 questionnaires. Data analysis tool used in this research is SPSS analysis tool. The result of research with simple linear regression showed that planning factor has positive and significant influence to budget absorption.