ANDRIATY, CHRISTIN (2021) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PENYERAPAN ANGGARAN BELANJA PADA INSPEKTORAT JENDERAL KEMENTERIAN DALAM NEGERI. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to determine the factors that influence the delay in absorption of the expenditure budget at the inspectorate general of the interior ministry. This research uses a quantitative approach, a type of explanatory research, which explains the causal relationship between variables through hypothesis testing. The independent variables (factors) used in this study include planning factors, administrative factors, human resource factors, goods / services procurement factors and regulatory factors with the dependent variable, namely the delay in the expenditure budget. Furthermore, the population in this study were employees at the Inspectorate General of the Ministry of Home Affairs. Selection of the number of samples is determined using the saturated sampling method, which is 42 employees. The data collection technique was carried out by distributing questionnaires to respondents and collecting literature related to the research variables. Furthermore, the data were analyzed using structural equation modeling (SEM) with the PLS program. The results of the analysis show that the factors of Planning, Administration, Procurement of Goods and Services, and Regulation are proven to have a negative and significant effect on Delays in Expenditure Budget at the Inspectorate General of the Ministry of Home Affairs. However, the Human Resources (HR) factor proved insignificant to the Delays in the Expenditure Budget at the Inspectorate General of the Ministry of Home Affairs. Keywords : Planning, Administration, Human Resources, Procurement of Goods and Services, Regulation, Budget Absorption Tujuan dari penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi keterlambatan penyerapan anggaran belanja pada inspektorat jenderal kementerian dalam negeri. Penelitian ini menggunakan pendekatan kuantitatif, jenis explanatory research (penelitian eksplanasi) yaitu menjelaskan hubungan kausal antara variabel-variabel melalui pengujian hipotesa. Adapun variabel bebas (faktor-faktor) yang di gunakan dalam penelitian ini antara lain : faktor perencanaan, faktor administrasi, faktor sumber daya manusia, faktor pengadaan barang/jasa dan faktor regulasi dengan variabel terikat yaitu keterlambatan anggaran belanja. Populasi dalam penelitian ini adalah pegawai di Inspektorat Jenderal Kemendagri. Pemilihan jumlah sampel ditentukan dengan menggunakan metode sampling jenuh yaitu sebanyak 42 orang pegawai. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden. Data dianalisis menggunakan model persamaan struktural (SEM) dengan program PLS. Hasil analisis menunjukkan bahwa faktor Perencanaan, Administrasi, Pengadaan Barang dan Jasa, dan Regulasi terbukti berpengaruh negatif dan signifikan terhadap Keterlambatan Anggaran Belanja pada Inspektorat Jenderal Kementerian Dalam Negeri. Namun faktor Sumber Daya Manusia (SDM) terbukti tidak signifikan terhadap Keterlambatan Anggaran Belanja pada Inspektorat Jenderal Kementerian Dalam Negeri. Kata Kunci : Perencanaan, Administrasi, Sumber Daya Manusia, Pengadaan Barang Dan Jasa, Regulasi, Penyerapan Anggaran Belanja
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