PENGARUH FISCAL STRESS, SiLPA, DAN KEMANDIRIAN KEUANGAN TERHADAP PENYERAPAN ANGGARAN DI SUMATERA SELATAN

Abstract

This study aims to examine the effects of Fiscal Stress, Budget Surplus (SiLPA), and Financial Independence on Budget Absorption in regency and municipal governments in South Sumatra Province, Indonesia. This quantitative study uses secondary data obtained from Audit Reports on Local Government Financial Statements for the 2022–2025 period. Saturated sampling was employed, covering all 17 regency and municipal governments and yielding 68 observations. The data were analyzed using panel data regression with EViews 13. The results indicate that, partially, Fiscal Stress and Financial Independence do not have statistically significant effects on Budget Absorption, whereas SiLPA has a negative and statistically significant effect. Simultaneously, Fiscal Stress, SiLPA, and Financial Independence do not have a statistically significant effect on Budget Absorption at the 5% significance level. These findings indicate that SiLPA is the only variable with a statistically significant partial effect on Budget Absorption in the research model.

Keywords: Fiscal Stress, SiLPA, Financial Independence, Budget Absorption