Faktor-Faktor yang Mempengaruhi Anggaran Belanja Pemeliharaan SKPD pada Pemerintah Kota Medan

Abstract

The research analyzes and tests the effects of capital expenditure realization, book value of fixed assets, and realization of maintenance budget of the SKPD (Regional Apparatus Working Unit) in Medan municipality. This causal research. takes 34 SKPD in the area administration of Medan municipality as the population and all of them are selected as the sample by applying saturation sampling technique (census). The data sourced from secondary data are collected by employing domentation technique. The hypothesis is tested through multiple linear regression analysis. The findings indicate that capital expenditure realization, book value of fixed assets, and maintenance expenditure realization simultaneously have significant effects on maintenance expenditure budget. Partially, the variables of the book value of fixed assets and maintenance expenditure realization have positive and significant effects on maintenance expenditure budget while capital expenditure realization does not have any effect on maintenance expenditure budget.