The Effect of Human Resource Quality, Regulatory Compliance, and Budget Planning on Budget Absorption at the Department of Tourism, Culture, Youth, and Sports

Epembina Romekar; Bahdin Nur Tanjung; Muhammad Yunus; Mhd. Ramadhan

doi:10.61132/santri.v4i5.2815

Authors

Epembina Romekar Universitas Efarina
Bahdin Nur Tanjung Universitas Efarina
Muhammad Yunus Universitas Efarina
Mhd. Ramadhan Universitas Efarina

DOI:

https://doi.org/10.61132/santri.v4i5.2815

Keywords:

Budget Absorption, Budget Planning, Human Resource Quality, Local Government, Regulations

Abstract

This study aims to analyze the effect of human resource quality, regulations, and budget planning on budget absorption at the Dinas Pariwisata, Kebudayaan, Pemuda dan Olahraga of Dairi Regency, both partially and simultaneously. This research employed a quantitative approach using a survey method. The data were collected through questionnaires distributed to employees involved in the planning, management, implementation, and accountability of the budget. Data analysis was conducted using multiple linear regression, partial test (t-test), simultaneous test (F-test), and correlation and determination coefficients. The results showed that human resource quality had a positive and significant effect on budget absorption, with a regression coefficient of 0.356 and a significance level of 0.048 < 0.05. Regulations also had a positive and significant effect on budget absorption, with a regression coefficient of 0.298 and a significance level of 0.045 < 0.05. Furthermore, budget planning had a positive and significant effect, with a regression coefficient of 0.421 and a significance level of 0.039 < 0.05. Simultaneously, human resource quality, regulations, and budget planning had a significant effect on budget absorption, as indicated by an F-value of 9.874 and a significance level of 0.021 < 0.05. The R² value of 0.796 indicates that 79.6% of the variation in budget absorption can be explained by the three independent variables, while the remaining 20.4% is explained by other factors outside the study.

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