The Effect of Budget Planning, Budget Supervision and Internal Control System on Village Budget Absorption in Lintongnihuta District, Humbang Hasundutan Regency

This study aims to analyze the influence of Budget Planning, Budget Supervision, and the Internal Control System on Village Budget Absorption in Lintongnihuta District, Humbang Hasundutan Regency. A quantitative method was employed using primary data collected through purposive sampling, involving 66 village officials as respondents. Data analysis was conducted using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing (F-test, t-test, and coefficient of determination) with the aid of SPSS version 26. The results show that both partially and simultaneously, the three independent variables have a positive and significant effect on Village Budget Absorption. The adjusted R² value of 72.1% indicates that these variables explain the variance in Village Budget Absorption, while the remaining 27.9% is influenced by other factors outside the model.