Abstract: This research aims to examine the effect of pure spending allocation, budget changes, and budget residu lastyeart on the absorption budget on work unit of government district in Banda Aceh, either simultaneously or partially. Third independent variables will be examine for the effect on one independent variable that is absorption budget. This study is a sample study, in part work unit of government district in Banda Aceh are included in the observation. The observation period of this study from 2014 to 2017, a total of 80 observations. The method of analysis used in this study is multiple linear regression analysis. The results of this study found that the pure spending allocation, budget changes, and budget residu lastyeart have an affect significant to the absorption budget on work unit of government district in Banda Aceh simultaneously. The budget changes partialy dont affect significant to the absorption budget on SKPK government district in Banda Aceh. But otherwise, pure spending allocation and budget residu lastyeart have an affect signifikan negative partially on the absorption budget on work unit of government district in Banda Aceh.