ANALISIS FAKTOR – FAKTOR YANG MENYEBABKAN PENUMPUKAN PENCAIRAN DANA APBN PADA AKHIR TAHUN ANGGARAN DI KPPN BATURAJA

Abstract

This research discusses the factors causing the accumulation of disbursement of APBN at the end of the fiscal year at KPPN Baturaja. The research is conducted using 2 types of data, namely primary data and secondary data. The data analysis technique used is multiple linear regression. The results of the study are (a) partially the budget planning variable (X1) has an influence on the accumulation of disbursement of APBN at the end of the fiscal year at KPPN Baturaja, the variable of budget implementation (X2) has an influence on the accumulation of disbursement of APBN at the end of the fiscal year at KPPN Baturaja, then human resource (X3) has no influence on the accumulation of disbursement of APBN at the end of the fiscal year at KPPN Baturaja then the provision of goods / services (X4) has an influence on the accumulation of disbursement of APBN at the end of the fiscal year at KPPN Baturaja. (b) simultaneously it is known that all X variables together have a significant influence on the accumulation of disbursement of APBN at the end of the fiscal year in KPPN Baturaja. (c) the value of the coefficient of determination (Adjusted R Square) is 0.989, it indicates that 98.9% of the variation in the accumulated disbursement of APBN at the end of the fiscal year in KPPN Baturaja can be explained by the variable budget planning (X1), budget execution (X2 ), human resource (X3), and the provision of goods / services (X4) while the remaining 1.1% is influenced by variables other than the variables in this research.