Analisis Faktor-Faktor Yang Mempengaruhi Penumpukan Pencairan Dana APBN Pada Akhir Tahun Anggaran Di KPPN Bandar Lampung 2021

Hani Safitri (Prodi Akuntansi Unmal)
Eka Sariningsih (Prodi Akuntansi Unmal)
Apip Alansori (Prodi Akuntansi Unmal)

Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 15, No 1 (2026): Keuangan dan Bisnis

This study aims to empirically examine the factors that influence the accumulation of disbursement of APBN funds at the end of the fiscal year in work units in the payment area of the Bandar Lampung State Treasury Service Office (KPPN). The type of research used is descriptive quantitative. The sampling method used was random sampling with a total sample of 74 who were officials involved in the fund disbursement process in the Bandar Lampung KPPN payment area. The independent variables used are Budget Planning, Budget Execution, Procurement of Goods and Services, Resources and Internal Factors. The dependent variable used is the Accumulation of APBN Funds Disbursement. The data used in this research is primary data. Retrieval tool in the form of questionnaires distributed to 74 respondents. The data analysis method used is Multiple Linear Regression. The results of this study indicate that the variables Budget Execution, and Procurement of Goods and Services, have a significant effect on the Accumulation of APBN Funds Disbursement, while the variables Budget Planning, Human Resources and Internal Factors have no significant effect on the Accumulation of APBN Funds disbursement of work units in the KPPN payment area Bandar Lampung.