Pengaruh Kapasitas Manajemen Keuangan Daerah, Varians Belanja, dan Perubahan Sisa Lebih Perhitungan Anggaran (P-SiLPA) Terhadap Perubahan Anggaran Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan

Abstract

This study aims to determine the factors that cause budget changes by analyzing the variables of Regional Financial Management Capacity, Expenditure Variance, and Changes in Budget Calculation Surplus on Budget Changes of Regency/City Governments in South Sumatra Province. This study uses a quantitative approach with secondary data obtained from the Audit Report of the Republic of Indonesia Supreme Audit Agency BPK RI on LKPD and pure APBD data from 2019 - 2023. The sampling technique uses saturated samples, with a total sample of 85 observations from 14 Regencies and 3 Cities in South Sumatra Province. This hypothesis testing uses Multiple Linear Regression. The results of this study indicate that partially, Financial Management Capacity has a significance value of 0.839 which means > 0.05, it can be stated that the variable has no effect on Budget Changes. while Expenditure Variance has a significance value of 0.046 and P-SiLPA has a significance value of 0.038 which means <0.05, so it can be stated that both variables have a significant positive effect on Budget Changes. Based on the coefficient of determination, a value of 0.369 was obtained, meaning that 36.9% of the variation in Budget Changes can be explained by the variables of Financial Management Capacity, Expenditure Variance, and P-SiLPA. Meanwhile, the remaining 63.1% is influenced by a number of other factors outside the variables analyzed in this study. These three research variables confirm that PAD, SiLPA, and expenditure variance have a strategic role in influencing budget changes, especially in the context of capital expenditure and regional expenditure in general.

Keywords

Regional Financial Management Capacity; Spending Variance; Changes in Budget Calculation Surplus; Budget Changes; Provincial Government