Factors Affect Budget Absorption in Government Institutions of South Sulawesi

Abstract

The purpose of this study was to analyze and study the effect of financial regulations, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment to budget absorption by the South Sulawesi Provincial Government to be able to provide input for the policies of the South Sulawesi Provincial Government in maximizing budget absorption. The population in this study were all employees within the OPD scope of the South Sulawesi Provincial Government, determining the sample using the technique Judgment Sampling by selecting 2 State Civil Servants represented by the Head of the regional apparatus organization Office as the Budget User Authority and Commitment Making Official at each Provincial Office. South Sulawesi so that a total of 54 samples were obtained. This study uses a quantitative approach with multiple regression analysis methods. The results of the study state that financial regulation, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment has a positive and significant effect on the budget absorption; this result implies that the interests of the community always guide the South Sulawesi Provincial Government in every action and activity as principles in the planning and implementation process budgeting.