Faktor-Faktor yang Mempengaruhi Serapan Anggaran Pemerintah Daerah Kab/Kota di Provinsi Aceh

Abstract

This study aims to determine and analyze the effect of the excess budget calculation (SiLPA), budget changes, timing of budget determination, and regional original income (PAD) on the absorption of district/city regional government budgets in Aceh Province in 2017-2020. The research method in this thesis is descriptive statistical analysis, classical assumption test, multiple regression analysis and hypothesis testing. The data used is secondary data obtained fromthe website http://www.djpk.kemenkeu.go.id in the form of financial reports, namely APBD reports and APBD realization reports per 2017-2020. The total population of this study consisted of 18 regencies and 5 cities. The results of this study indicate that simultaneously the surplus budget calculation (SiLPA), budget changes, timing of budget determination, and local revenue (PAD) affect the absorption of district/city regional government budgets in Aceh Province. Partially, changes to the budget, timing of budget determination, and local revenue (PAD) have affected the absorption of district/city regional government budgets in Aceh Province. Meanwhile, the effect of the remaining excess budget calculation (SiLPA) partially did not affect the absorption of the district/city regional government budget in Aceh Province.