PENGARUH SISA ANGGARAN TAHUN SEBELUMNYA DAN PERUBAHAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN

Abstract

The purpose of this research is to find out the effect of the remaining budget from the previous year and budget changes on the budget absorption of the government of the district/city in South Sumatra. The population in this research are all districts/cities in South Sumatra Province which include 17 districts/cities with a total sample of 10 districts/cities by using the purposive sampling method. The data used in this research is secondary data obtained from the Directorate General of Fiscal Balance of the Republic of Indonesia with an observation year of 5 years. The analysis data method used in this research was the multiple regression analysis method. Based on the results of data processing through the IBM SPSS Statistic Software that had been analyzed, it
is concluded that the remaining budget from the previous year affects budget absorption and budget changes did not affect budget absorption in districts/cities governments in South Sumatera.