Pengaruh Dana Perimbangan, Pendapatan Asli Daerah, Lain-Lain Pendapatan Daerah Yang Sah, dan Belanja Daerah terhadap Budget Forecast Errors pada Kabupaten/Kota di Provinsi Aceh Tahun 2020-2023

Abstract

This study aims to analyze the effect of Balancing Funds, LocallyGenerated Revenue, Other Legitimate Regional Revenues, and Regional Expenditures on Budget Forecast Errors in regencies/municipalities within Aceh Province. The study population consists of 92 observations using secondary data in the form of local government financial reports of regencies/municipalities in Aceh Province for the period 2020–2023. The sample was selected using the saturated sampling method or total sampling. The data analysis techniques employed include descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing, with the assistance of SPSS version 26 software. The research findings indicate that Balancing Funds and Locally-Generated Revenue have a negative effect on Budget Forecast Errors in regencies/municipalities in Aceh Province. Meanwhile, Other Legitimate Regional Revenues and Regional Expenditures have no effect on Budget Forecast Errors in regencies/municipalities in Aceh Province.