Influence of Budget Planning, Regional Development Information Systems, and Budget Determination Time on Budget Absorption in Sidoarjo District

This research aims to test whether budget planning, regional government information systems, and the timing of budget determination time influence budget absorption in sub-districts in Sidoarjo District. The data source used in the research is primary data. The population in this study were all sub-districts in the Sidoarjo District (12 sub-districts). The total sample is 52 people in each sub-district who have authority over budget management in the sub-district, namely: Budget User Authority (KPA) 14 people, Technical Activity Implementation Officer (PPTK) 14 people, Assistant Expenditure Treasurer (BPP) 14 people, and Administrative staff for the financial department is 10 people. The data analysis method uses multiple linear regression analysis. The research results show that budget planning and budget determination time influence budget absorption. Meanwhile, regional government information systems have no effect on budget absorption.