| dc.description.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. | en_US |
