Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)

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Understanding of Regulations as a Moderating Variable in Delays in Budget Absorption

Authors
Agus Susanti1, Yesi Mutia Basri1, *, Azwir Nasir1
1Riau University, Bina Widya Campus Km 12.5 Simpang Baru, Pekanbaru, 28293, Indonesia
*Corresponding author. Email: yesimutiabasri@lecturer.unri.ac.id
Corresponding Author
Yesi Mutia Basri
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-839-4_36How to use a DOI?
Keywords
Budget Planning; Implementation of Procurement of Goods and Services; Quality of Human Resources; Administration; Budget Absorption
Abstract

The aim of this study is to test and evaluate the impact of understanding regulations as a moderating variable on the relationship between budget planning, procurement of goods and services, quality of human resources and administration on regional government budget absorption. This research sample used 47 regional apparatus organizations within the Bengkalis Regency Government using as respondents Heads of Regional Apparatus Organizations, financial administration officials and Treasurers. A total of 141 respondents took part in this study. The data used is secondary data sourced from questionnaires. The results of this research indicate that understanding regulations strengthens the influence of budget planning and administration on budget absorption. Meanwhile, understanding of regulations has not been able to strengthen the influence of procurement and administration of goods and services and the quality of human resources on budget absorption. This research contributes to the government’s importance of understanding regulations for implementing government program activities.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 September 2025
ISBN
978-94-6463-839-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-839-4_36How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Agus Susanti
AU  - Yesi Mutia Basri
AU  - Azwir Nasir
PY  - 2025
DA  - 2025/09/16
TI  - Understanding of Regulations as a Moderating Variable in Delays in Budget Absorption
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 424
EP  - 438
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_36
DO  - 10.2991/978-94-6463-839-4_36
ID  - Susanti2025
ER  -