The phenomenon of accumulation budget realization in the end of the year: A case study in Malang city of East Java Indonesia

This Study aims to examine the effect of regulation, budget revision, and budget political on late budget realization. This research is quantitative research and used questionnaire as the data collection method. Population in this research is all of working institution KPPN Malang area. Multiple regression is used to analyzing data in this research. The result of this study based on data analyst show that regulation, budget revision, and budget political have positive effect on late budget realization in the end of the year.