DOI of the published article https://doi.org/10.37385/ijedr.v6i3.7840
The Role of Organizational Commitment Moderating Factors Affecting Budget Absorption
Peran Komitmen Organisasi Memoderasi Faktor Yang Mempengaruhi Penyerapan Anggaran
DOI:
https://doi.org/10.21070/ups.8931Keywords:
Budget Absorption, Budget Planning, Competence, Information Technology, Organizational CommitmentAbstract
The effectiveness of budget absorption is a key indicator in budget implementation. Low budget absorption at the beginning of the year and a sharp increase at the end of the year trigger budget realization that is not on target, resulting in a reduction in the quality of government performance. Effective and efficient budget absorption requires careful planning to ensure that work units have clear directions and targets regarding budget utilization throughout the entire fiscal year, enabling more optimal budget absorption and avoiding delays in budget benefits. This study aims to investigate the impact of budget planning, human resource competence, and the utilization of information technology on budget absorption, with organizational commitment serving as a moderating variable. Using a quantitative research method, questionnaires were distributed to 185 respondents, including the Budget Implementation Coordinator (KPA), Budget Implementation Coordinator (PPK), Budget Implementation Coordinator (PPSPM), Head of Planning Sub-Division, and Expenditure Treasurer in 37 work units under the Surabaya High Religious Court. The results showed that budget planning does not affect budget absorption. In contrast, the use of information technology has a significant positive impact on budget absorption. Organizational commitment serves as a moderating variable, influencing the effect of budget planning and human resource competence on budget absorption. Still, it does not moderate the impact of information technology utilization on budget absorption.
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