WHAT DRIVES BACK-LOADED BUDGET ABSORPTION? EVIDENCE FROM PROVINCIAL GOVERNMENTS IN SUMATRA INDONESIA
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Abstract
This study examined the influence of goods and services procurement, remaining budget from the previous year, and local government size on Back-loading of budget absorption in the second semester in provincial governments in Sumatra, Indonesia. The study employed a quantitative approach using secondary data obtained from financial statements (audited) of provincial government published by the audit board of the Republic of Indonesia (BPK RI) for the 2020-2024 period, resulting in 50 observations. The data were analyzed using panel data regression in EViews 14. The results showed that goods and services procurement, remaining budget from previous year (SiLPA), and local government size did not significantly affect back-loading of budget absorption in the second semester. These findings suggest that budget absorption back-loading is primarily an implementation phenomenon, reflecting operational and managerial challenges during budget execution rather than differences in fiscal capacity, procurement spending, or organizational scale. This study contributes to the public financial management literature by introducing a non-cumulative second semester budget absorption indicator to capture the temporal dimension of budget execution. Unlike conventional studies that focus on annual budget realization, this study emphasizes the concentration of spending patterns across the fiscal year, providing a more specific perspective for understanding budget implementation delays in local governments.
Keywords:
Goods and Services Procurement Remaining Budget from the Previous Year Local Government Size Back-Loading Budget AbsorptionReferences
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