Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran dan Proses Pengadaan Barang dan Jasa Terhadap Penyerapan Anggaran pada BKAD Tapanuli Utara

Abstract

This study aims to examine the influence of budget planning, budget execution, and the procurement process of goods and services on budget absorption. The methodology applied in this study uses a descriptive approach, with the population consisting of employees of the North Tapanuli Regional Finance and Assets Agency. The sample was taken using purposive sampling technique. Data were collected through the distribution of questionnaires and library research. Data analysis was conducted using multiple linear regression. The results of the empirical analysis indicate that the three independent variables, namely budget planning, budget execution, and the procurement process of goods and services have a positive and significant influence on budget absorption, both when tested simultaneously and partially. The coefficient of determination shows that the three variables are able to explain 41.2% of the budget absorption variable, while the remaining 58.8% is influenced by other variables not included in this study.