Factors Influencing Capital Expenditure Achievement in West Sumatra

摘要

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.