Understanding of Regulations as a Moderating Variable in Delays in Budget Absorption

Agus Susanti, Yesi Mutia Basri () and Azwir Nasir
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Agus Susanti: Riau University
Yesi Mutia Basri: Riau University
Azwir Nasir: Riau University

A chapter in Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), 2025, pp 424-438 from Springer

Abstract: Abstract The aim of this study is to test and evaluate the impact of understanding regulations as a moderating variable on the relationship between budget planning, procurement of goods and services, quality of human resources and administration on regional government budget absorption. This research sample used 47 regional apparatus organizations within the Bengkalis Regency Government using as respondents Heads of Regional Apparatus Organizations, financial administration officials and Treasurers. A total of 141 respondents took part in this study. The data used is secondary data sourced from questionnaires. The results of this research indicate that understanding regulations strengthens the influence of budget planning and administration on budget absorption. Meanwhile, understanding of regulations has not been able to strengthen the influence of procurement and administration of goods and services and the quality of human resources on budget absorption. This research contributes to the government’s importance of understanding regulations for implementing government program activities.

Keywords: Budget Planning; Implementation of Procurement of Goods and Services; Quality of Human Resources; Administration; Budget Absorption (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-839-4_36

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DOI: 10.2991/978-94-6463-839-4_36

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