Pengaruh Pendapatan Asli Daerah (PAD), Sisa Lebih Perhitungan Anggaran (SiLPA) dan Waktu Penetapan Anggaran terhadap Serapan Anggaran pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2010-2020

Abstract

This study aims to determine the effect of local revenues, the remaining budget calculations and the timing of budget determination on budget absorption in district/city governments in North Sumatra with an 11-year from 2010-2020. This type of research is a causal associative study. The population in this study is all areas in North Sumatra with 25 regencies and 8 cities which then the entire population is used as a research sample. The data in this study was obtained from the website of the Directorate General of Financial Balance of the Ministry of the Republic of Indonesia (DJPK). The data analysis method used is multiple linear regression analysis with data processing through STATA 16. The results showed that partially, local revenues had a significant positive effect on budget absorption, the timing of budget determination had a significant negative effect on budget absorption and the remaining budget calculations had no effect on budget absorption. Simultaneously, local revenues, remaining budget calculations and budget determination time have a significant effect on budget absorption.