Karya Tulis Ilmiah yang berjudul “The Role of Balancing Fund and Budget Calculation Excess Remaining (SiLPA) on Regional Expenditures in the Bandung Regency Government” ini ditulis oleh Rosa Fitriana dan Warni dari Program Studi Akuntansi Fakultas Ekonomi Universitas Bale Bandung.
Karya Tulis ini dimuat dalam Proceedings ICOBEST 2021 : The 4th International Coneference on Business, Economics, Social Science and Humanities 2021, yang diselenggarakan pada tanggal 18 November 2021.
ABSTRACT
This study aims to find out and explain how much influence the
Balancing Funds and Budget Calculation Excess Remaining (SiLPA) have on
Regional Expenditures in the Bandung Regency Government. The analytical
method used is multiple linear regression analysis, which is to determine the
magnitude of the effect of two independent variables on one dependent variable
which is then tested for the t hypothesis and the f hypothesis test to determine the
level of significance of the effect. The population used is the Bandung Regency
Budget Realization Report and the sample is taken for 8 years, namely the 2012-
2019 period. The results of the study show that the Balancing Funds and the
Budget Calculation Excess Remaining (SiLPA) have a positive and significant
effect on Regional Expenditures either partially or simultaneously. The results of
the Coefficient of Determination of 0.974 (97.4%) and the remaining 0.026
(2.6%) are other variables that also affect Regional Expenditures but are not
examined including Regional Original Income, Other Legitimate Income and so
on.
Keywords: Balancing Funds, Budget Calculation Excess Remaining (SiLPA)
and Regional Expenditures.