International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


Downloads: 141 | Views: 212

Research Paper | Accounting | Indonesia | Volume 7 Issue 12, December 2018


The Effect of Organizational Commitments, Understanding of Management, External Pressure and Human Resources on Budgeting Absorption and Performance at Financial and Asset Management Board District Jember

Ponti Primastuti Aulia Nugraheni | Siti Maria Wardayanti | Alwan Sri Kustono [7]


Abstract: The purpose of this study is to analyze the influence of organizational commitment, understanding of management systems, external pressure and human resources on the absorption and performance of the Government SKPD budget in Jember Regency. The research location is in the Regional Financial and Asset Management Agency of the Government of Jember Regency. The population of this research is 139 employees of the Regional Financial and Asset Agency Office of the Government of Kabupaten Jember. Selected sample of 70 employees. The variable is exogenous (absorption of budget and budget performance) and independent / independent variables (process of organizational commitment, understanding of management systems, external pressure and human resources. Methods of data analysis using path analysis. The results show that organizational commitment affects the absorption of the budget. Understanding the management system affects the absorption of the budget External pressure influences the absorption of the budget Human resources influence the absorption of the budget and absorption of the budget influences the budget performance.


Keywords: organizational commitment, understanding of management systems, external pressure and human resources, absorption and budget performance


Edition: Volume 7 Issue 12, December 2018,


Pages: 1510 - 1515


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