The Role of Balancing Fund and Budget Calculation Excess Remaining (SiLPA) on Regional Expenditures in the Bandung Regency Government

R Fitriana, Warni

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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.

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