Determinan Penyerapan Anggaran Barang dan Jasa

The purpose of this study is to examine the impact of the Regional Government Information System (SIPD), Budget Discipline, and Financial Supervision on the Budget Absorption for Goods and Services within the Batang Regency Government. A quantitative approach with a causal research design is utilized. The study involves 126 respondents selected through a specific sampling method. Prior to data analysis, validity and reliability tests were conducted to ensure the appropriateness of the research instruments. The data were analyzed using multiple linear regression, which includes the t-test, F-test, and coefficient of determination (R²) test. The findings indicate that, individually, SIPD, Budget Discipline, and Financial Supervision each have a significant effect on the absorption of the goods and services budget. Collectively, these three variables also demonstrate a significant influence. The coefficient of determination (R²) value of 0.398 suggests that 39.8% of the variation in budget absorption is explained by these three variables, while the remaining 60.2% is attributed to other factors not covered in this research model.