The Effect of Regional Genuine Income, Profit-Sharing Funds, General Allocation Funds, and Budget Return Calculations on Official Travel Expenditure

Abstract

This study examines the effect of Regional Own Revenue, Profit Sharing Funds, General Allocation Funds, and the excess budget calculations on Official Travel Expenditures for District/City Governments in Aceh Province from 2016 to 2019. The type of research used is hypothesis testing. The total research sample for regional/city governments in Aceh Province is 23 regional/city governments. The study used secondary data from LRAs of 92 documents in LKPD for the 2016 to 2019 Fiscal Year (Audited) in 23 districts/City Governments in Aceh Province and analyzed using multiple linear regression analysis. The results show that (1) PAD has no effect on Business Travel Expenditure, (2) DBH influences Business Travel Expenditure, (3) DAU influences Business Travel Expenditure, (4) SiLPA influences Business Travel Expenditure, and (5) PAD, DBH, DAU and SiLPA jointly influence Official Travel Expenditures. So that this research has implications for adding insight to District/City Governments in Aceh Province about the factors that contribute to Official Travel Expenditures and Helps improve accountability and transparency of budget use in official travel.