DETERMINANT OF BUDGET ABSORPTION WITH TIME PRESSURE AND ENVIRONMENTAL UNCERTAINTY AS STIMULANTS

Ardiansyah Ardiansyah, Endar Pituringsih, Muhammad Irwan

Abstract


Budget absorption reveals achievement of government’s performances and efforts to carry out the mandate of the society. Actually not all regions are capable to optimally realize their budgets. The low of budget absorption is an important thing due to its huge impact on inefficiency public services which tends to unfulfilled society needs as well as economic growth. The study investigated the time pressure and environment uncertainty on the relationship between financial management and budget absorption of West Sumbawa Local Government. This is an explanatory research that uses two kinds of tools analysis, as follows: SPSS 16.0 has been used to test the validity and reliability of the data while Smart PLS 3.0 has been used to analyze the relationship among the variables. There are 46 respondents were chosen since the purposive sampling method used in this research. The result indicated that there is positive and significant relationship between financial management and budget absorption. Furthermore the study found that time pressure and environment uncertainty have not been able to strengthen the relationship between them. This research is expected to contribute to government consideration in formulating regulations related to local budget management, and give more information to economic, accounting and public sector world education.

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