The Influence of Financial Factors on Budget Forecast Errors of Regional Governments in Aceh Districts/Cities for The Years 2018-2022

Abstract

This study examines how Aceh Regency/City Government Budget Forecast Errors are affected by Regional Original Revenue, Balance Fund, Other Legitimate Regional Revenues, Direct Expenditure, and Indirect Expenditure from 2018 to 2022. This quantitative study includes the population of all Aceh regency/city administrations, which totals 23 local governments. The sampling approach is a census, in which the whole research population forms a research sample. It is based on secondary data from the Audit Report on the Regional Government Financial Statements, specifically the Budget Realization Report. Data used is secondary data from the Audit Report on the Regional Government Financial Statements, which contains the Budget Realization Report. The data utilized is secondary data collected from the Budget Realization Report, which is contained in the Audit Report on Regional Government Financial Statements. SPSS 26 is used to analyze data using the multiple linear regression approach. The study's findings indicate that Regional Original Revenue impacts Budget Forecast Errors negatively, Balance Funds negatively impacts Budget Forecast Errors, Other Legitimate Regional Revenue negatively impacts Budget Forecast Errors, Direct Spending positively impacts Budget Forecast Errors, and Indirect Spending positively impacts Budget Forecast Errors