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Analysis of Factors Affecting the Effectiveness of Budget Absorption at Regional Office XI of the State Civil Service Agency

. CENTRAL ASIAN JOURNAL OF INNOVATIONS ON TOURISM MANAGEMENT AND FINANCE, 4 (7): 188-205 (July 2023)

Abstract

This study aims to prove the influence of Budget Planning, Financial Administration, and Procurement of Goods/Services on Budget Absorption with Organizational Commitment as a mediating factor. This research was conducted at Office XI of the State Civil Service Agency. The technique for distributing questionnaires was using Google Forms which were distributed by 60 employees at Office XI of the State Civil Service Agency. Data analysis was carried out by testing the Program Analysis Moment of Structural (AMOS) based on Structural Equation Modeling (SEM), Confirmatory Factor Analysis (CFA) and examining the effect of the independent variables on the dependents. The results of the study show that budget planning, financial administration and procurement of goods/services have a significant effect on organizational commitment. Budget Planning, Financial Administration, Procurement of goods/services and Organizational Commitment have a significant effect on Budget Absorption at Office XI of the State Civil Service Agency. Organizational Commitment does not mediate the influence of Budget Planning, Financial Administration and Procurement of Goods/Services at Office XI of the State Civil Service Agency.

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