PENGARUH ANGAGRAN DAN KETERSEDIAAN KAS TERHADAP REALISASI ANGGARAN SKPD (SATUAN KERJA PERANGKAT DAERAH) KABUPATEN LAMONGAN

The study aims to test and determine the influence of the budget and cash availability on the realization of the Lamongan Regency Government SKPD (Regional Work Unit) budget. This type of study is the Budget Realization Report for the period 2019 – 2022 from 32 SKPD (Regional Work Units) in the Lamongan Regency Government. The sample selection in this study used census techniques (saturated samples). The data collection technique used in this study used documentation. The data analysis technique used associative. The study results show that: 1) the budget does not have a significant effect on budget realization, 2) budget availability has a significant effect on budget realization, 3) budget and cash availability have a simultaneous effect on budget realization.