Pengaruh Barang dan Jasa, Fiscal Stress, dan Sisa Lebih Pembiayaan Anggaran Terhadap Penyerapan Anggaran: Analisis Panel Data di Provinsi Kalimatan Timur

Abstract

This research was conducted to determine whether goods and services expenditure, fiscal stress, and remaining financing surplus have an impact on budget absorption. The observation period for this study spans from 2019 to 2023. The entities involved in this research are all districts/cities in the province of East Kalimantan. This study utilizes secondary data obtained from the reports of the realization of the Regional Revenue and Expenditure Budget (APBD) recorded by the Directorate General of Financial Balance (DJPK) for the period of 2019-2023. The data analysis method used in this research is panel data regression analysis. The results of this study indicate that goods and services expenditure has a positive and significant effect on budget absorption, while fiscal stress and remaining financing surplus do not have a significant effect on budget absorption. Simultaneously, goods and services expenditure, fiscal stress, and remaining financing surplus significantly affect budget absorption. The results show a probability value (F-statistic) of 0.000000 < 0.05.