PENGARUH KOMITMEN MANAJEMEN, PENGETAHUAN PERATURAN, LINGKUNGAN BIROKRASI, DAN PENGAWASAN KELUARAN TERHADAP PENYERAPAN ANGGARAN PEMERINTAH DAERAH: PROSES PENGADAAN BARANG/JASA

• Main Authors: , DIAN JULIANI, , Dr. Mahfud Sholihin, M.Acc.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/130835/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71268
• Institution: Universitas Gadjah Mada

This study examines the effect of management commitment, knowledge of regulation, environment of bureaucracy, and output control of the budget absorption related to the procurement of goods/services. Institutional theory and expectancy theory is used to explain the phenomenon of budget absorption related to the procurement of goods/services. This study used a mixed methods with sequential explanatory design. The sample in this study is employees who have a certificate of expertise of the procurement in the Government of Daerah Istimewa Yogyakarta. The number of sample is 152 SKPD. The results of quantitative analysis in this study showed that management commitment, knowledge of regulation, and environment of bureaucracy has a positive effect on the budget absorption related to the procurement of goods/services. The results of the qualitative analysis also supports the quantitative results based on interviews that was conducted in the selected respondents. Contribution of this research is to explain factors that can affect to the absorption related to the procurement of goods/services, so that can be used in the formulating of policies and improvements in the process of procurement of goods/services. Keyword: management commitment, knowledge of regulation, environment of bureaucracy, output control, budget absorption, procurement, institutional theory, expectancy theory, mix method