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All Journal Land Journal
Khotimah, Sitti Hosnul
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Economics, Econometrics & Finance

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PENGARUH BELANJA BARANG DAN BELANJA MODAL TERHADAP PENYERAPAN ANGGARAN PADA SATUAN KERJA DIREKTORAT JENDERAL KEKAYAAN NEGARA PERIODE TAHUN 2023 Mulyanti, khairaningrum; Khotimah, Sitti Hosnul
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4249

Abstract

Expenditures in public sector agencies need to be carried out effectively to minimize the potential for fraud. In order to increase budget absorption, public sector agencies need to allocate an adequate budget ceiling. Purposive sampling was used as a sampling technique and 86 DJKN work units were obtained that met the criteria in 2023. A two-tailed test was used as a hypothesis test and the data was analyzed using descriptive statistical analysis, normality test, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, t test, and f test. The t test results show that goods expenditure or capital expenditure has a significant effect on budget absorption. The results of the f test show that goods expenditure and capital expenditure have a significant effect on budget absorption with a coefficient of determination value of 63.40%.
Co-Authors Mulyanti, Khairaningrum