ANALISIS FAKTOR-FAKTOR KETERLAMBATAN PENYERAPAN BELANJA MODAL PADA SATKER WILAYAH KPPN TANJUNGPINANG (PERIODE JANUARI-MARET 2019)

Abstract

Tanjungpinang State Treasury Service Office (KPPN) is a vertical agency of the Directorate General of Treasury under and directly responsible to the Head of the Regional Office of the Directorate General of Treasury of the Riau Islands Province. This study aims to determine the factors of the late absorption of capital expenditures in work units in the KPPN Tanjungpinang area. The data collection technique used is survey. Namely by taking a sample of the total population based on the Work Unit in the Tanjungpinang KPPN area which amounted to 219 work units. Samples were taken using a purposive sampling method and 30 samples were obtained with a number of 32 statement items. The results of the study using factor analysis obtained 3 factors formed, namely the procurement of goods / services and the auction process (50.196%), human resource factors (10.590 %) and weak planning factors (9,326%)