Analisis Pengaruh Realisasi Belanja Pegawai, Belanja Barang, dan Belanja Modal terhadap Kinerja Instansi Pemerintah Sebelum dan Masa Pandemi Covid-19

Abstract

This research is conducted to analyse the effect of Employee, Product and Capital Expenditure Realization to Government Institutions’ Performance Before and During Covid-19 Pandemic. The case study is conducted on the Directorate General of Public Health from the first quarter to the third quarter of the 2021 fiscal year. This research is expected to provide input to Government in order to maintain the perf their institutions’ performance, in this case Budget Implementation Indicator (IKPA) so that the resulting performance can lead to the successful implementation of the budget in accordance with existing regulations . Data is gathered by observing financial realization and IKPA from Ministry of Finance website. Data is processed by using classic assumption test dan panel regression to acquire corelation between independent and dependent variables. Based on data testing, it shows that Product Expenditure Realization has a significantly positive effect on Government Institutions’ performance before and during Covid-19 Pandemic. Employee and Capital Expenditure Realization do not have a significantly positive effect on Government Institutions’ performance before and during Covid-19 Pandemic. Additionally, there are no differences on Government Institutions’ performance before and during Covid-19 Pandemic due to government policy.