Pengaruh Sisa Anggaran Tahun Sebelumnya, Perubahan Anggaran, Pendapatan Asli Daerah dan Waktu Penetapan Anggaran terhadap Penyerapan Anggaran Pemerintah Daerah Kabupaten/ Kota di Provinsi Sumatera Utara Tahun 2018-2020

Abstract

This research was conducted with the aim of examining the effect of the remaining budget, rebudgeting, local own-source revenue and budgeting time on the budget absorption of the regencies/cities in North Sumatera. This type of research is causal associative research. The population of this research is all of the regencies/cities in North Sumatera and consists of 33 regencies/citie using saturated sampling criteria, so the entire population is used as the sample. The data collection is carried out using secondary data documentation techniques with 3 years of observation, 2018-2020. The data analysis method used is the multiple linear regression analysis method. The results show that simultaneously the remaining budget, rebudgeting, local own-source revenue and budgeting time have a significant effect on budget absorption. Partially, the remaining budget, rebudgeting and local own-source revenue has a significant (positive) effect on budget absorption and the budgeting time has no effect on budget absorption.