Factors Influencing Capital Expenditure Achievement in West Sumatra
- DOI
- 10.2991/piceeba-18.2018.85How to use a DOI?
- Keywords
- capital expenditure achievement, leadership, applicable regulations, human resources competence
- Abstract
The purpose of this study is to examine the influence of leadership, applicable regulations and human resources competence on the capital expenditure achievement level at West Sumatera local government. Based on the literature, this study formulates three hypotheses in regards to leadership, applicable regulations and human resources competence. The data for this study were collected by using a survey questionnaire administered to 48 Organization of Regional Devices (Organisasi Perangkat Daerah—OPD) in West Sumatera. The data were analyzed using multiple regression analysis. The results of this study show that leadership has a significant influence on budget achievement level, the applicable regulations have a significant influence on budget achievement level, that human resources competence have a significant influence on budget achievement level.
- Copyright
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Efrizal Syofyan AU - Selfin Kristianti Waruwu AU - Sany Dwita PY - 2018/07 DA - 2018/07 TI - Factors Influencing Capital Expenditure Achievement in West Sumatra BT - Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018) PB - Atlantis Press SP - 657 EP - 662 SN - 2352-5428 UR - https://doi.org/10.2991/piceeba-18.2018.85 DO - 10.2991/piceeba-18.2018.85 ID - Syofyan2018/07 ER -