Pengaruh Sisa Lebih Perhitungan Anggaran Tahun Sebelumnya, Pendapatan Asli Daerah dan Perubahan Anggaran terhadap Serapan Anggaran pada Pemerintah Kabupaten/Kota di Sumatera Utara Tahun 2017-2020

Abstract

The purpose of this research is to find out the effect of remaining budget from the previous year, regional generated revenues, and budget change towards the budget absorption at the government of the district/city in North Sumatera. The population in this research were 25 districs and 8 cities which were then used as the entire research sample. The data used in this research were secondary data which obtained from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia with an observation year of 4 years. The analysis data method used in this research was multiple regression analysis method. Based on the results of data processing through IBM SPSS Statistic Software that had been analyzed, remaining budget from the previous year partially affects the budget absorption, regional generated revenues partially affects the budget absorption, and budget change partially affects the budget absorption at the government of the district/city in North Sumatera.