Abstract
This study aims to provide empirically the effect of planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in the SKPD of Sumbawa Regency and the influence of administration in the relationship between planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in SKPD Sumbawa regency. Population in this research is all employees at 29 SKPD Sumbawa Regency. The results showed that planning had a negative and significant effect on budget absorption. Human resources and the procurement of goods / services have a positive effect on budget absorption. Meanwhile, administration has a negative effect on the relationship between planning, human resources and the procurement of goods / services and budget absorption.
 Keywords: Absorption Budget; Planning; human Resource; Procurement Of Goods / Services; Administration.
Highlights
This study aims to provide empirically the effect of planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in the Satuan Kerja Perangkat Daerah (SKPD) of Sumbawa Regency and the influence of administration in the relationship between planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in SKPD Sumbawa regency
The results showed that planning had a negative and significant effect on budget absorption
Pengaruh Regulasi Keuangan Daerah, Politik Anggaran Dan Pelaksanaan Pengadaan Barang/Jasa Terhadap Penyerapan Anggaran Pada OPD Provinsi Sumatera Barat
Summary
Validitas konvergen berhubungan dengan prinsip bahwa pengukur-pengukur (manifest variabel) dari suatu konstruk seharusnya berkorelasi tinggi. Uji ini dilihat dari nilai loading factor untuk tiap indikator konstruk. Rentang nilai loading factor yaitu 0.6 sampai 0.7 dianggap cukup. (Ghozali & Latan, 2015:74). Hasil pengujian convergent validity dalam penelitian ini yaitu sebagai berikut
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