Research Paper
Year: 2023 | Month: January | Volume: 10 | Issue: 1 | Pages: 210-218
DOI: https://doi.org/10.52403/ijrr.20230123
Factors Affecting the Budget of SKPD Maintenance at the Government of Medan City
Darin Luthfi Utama1, Firman Syarif2, Abdhy Aulia Adnans3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Darin Luthfi Utama
ABSTRACT
The purpose of this study was to analyze and test the effect of the realization of capital expenditure, fixed asset book value, and the realization of maintenance expenditure on the SKPD maintenance budget in the City Government of Medan. This type of research is causal research. The population in this study were 34 SKPD within the Medan City Government. The method of data collection is done by documentation techniques using secondary data. The sampling method uses a saturated sampling technique (census) where all population members are used as research samples. Hypothesis testing using multiple linear regression analysis. The results of this study indicate that simultaneously the realization of capital expenditure, fixed asset book value, and realization of maintenance expenditure have a significant effect on the Maintenance Budget. Partially, the variable book value of fixed assets and the realization of maintenance expenditure significantly positively affect the Maintenance Budget. In contrast, capital expenditure does not affect the Maintenance Budget.
Keywords: Realization of Capital Expenditure, Fixed Assets Book Value, Realization of Maintenance Expenditure, Maintenance Budget.
[PDF Full Text]