Research Paper
Year: 2021 | Month: March | Volume: 8 | Issue: 3 | Pages: 490-501
Factors Affecting the Absorption of Organizational Expenditures of Local Government Apparatus of North Tapanuli Regency with Organizational Commitment and Motivation as Moderation Variables
Martua Hendrik F Silalahi1, Azhar Maksum1, Azizul Kholis1
1Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia
Corresponding Author: Martua Hendrik F Silalahi
ABSTRACT
This research aims to provide empirical proofs regarding the effect of budget planning, budget execution, human resource competence and the process of procuring goods and services on budget absorption with organizational commitment and motivation as moderating variables. These research participants are the Head of a work unit as the budget user, Head of Sub Division of Finance, Financial Administration Officer (FAO) Regional Apparatus Organization, which consists of 135 participants. This research uses primary data. SEM PLS is used as the device for the data analysis process. The results showed that budget planning, budget execution, human resource competence, and procuring goods and services affected positively budget absorption.
The organizational commitment variable could moderate the effect of budget planning, budget execution, the process of procuring goods and services on budget absorption. However, it did not moderate the effect of human resource competence on budget absorption. The motivation variable could moderate/strengthen the effect of budget planning, human resource competence, the process of procuring goods and services on budget absorption. However, it did not moderate/strengthen the effect of budget execution on budget absorption.
Keywords: Budget Absorption, Budget Planning, Budget Execution, Competence of Human Resource, Process of Procuring Goods and Services, Commitment Organizational, Motivation.
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