PENGARUH KUALITAS DPA (DOKUMEN PELAKSANAAN ANGGARAN), AKURASI PERENCANAAN KAS, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN PADA KABUPATEN PONOROGO

Budget absorption is a form of financial planning that is targeted to be realized within a certain period of time, as reflected in the implementation of the budget. Budget absorption reflects the extent of local government competence in managing the budget effectively and efficiently. Therefore, the government must strive to ensure that budget absorption is utilized optimally. Optimal budget absorption can occur due to supporting factors.
This study aims to determine the influence of the quality of the Budget Implementation Document (DPA), the accuracy of cash planning, and the quality of human resources on budget absorption in Ponorogo Regency. This study uses a quantitative descriptive method. The sampling method uses total sampling technique, involving 46 Local Government Agencies (OPD). The data used are primary data. The data were collected through direct distribution of questionnaires by visiting each OPD. This study employs multiple linear regression analysis.
The partial results of the study indicate that the first hypothesis, namely that DPA quality affects budget absorption, is supported. The second hypothesis, namely that cash planning accuracy affects budget absorption, is also supported. The third hypothesis, namely that human resource quality affects budget absorption, is also supported. Simultaneously, the fourth hypothesis shows that the quality of DPA, the accuracy of cash planning, and the quality of human resources affect budget absorption.

Keywords: DPA quality, cash planning accuracy, human resource quality, budget absorption