PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, REGULASI DAN KOMITMEN ORGANISASI TERHADAP PENYERAPAN ANGGARAN PADA OPD KOTA PALEMBANG

Abstract

This research aims to prove the factors that influence the level of budgetabsorption in the Palembang city OPD. The factors tested in this research arebudget planning, budget implementation, regulations and organizationalcommitment. The population and sample selected were 32 Regional OperationalApparatus with a total of 160 samples of employees from all regional agenciesand organizational bodies in the city of Palembang with a sampling technique,namely purposive sampling. Data analysis was carried out using multiple linearregression which was processed with the help of the SPSS version 29 program.The research results revealed that budget planning and organizationalcommitment had a positive impact on budget absorption in the Palembang CityOPD. Meanwhile, budget implementation and regulations have no impact onbudget absorption.