The Influence of Human Resources Competence and Organizational Commitment on the Budgeting Process and Its Impact on Budget Absorption in the North Sumatra Provincial Government

Eka Nurmala, Deliana Deliana, Maya Sari


This type of research is quantitative associative. The population in this study were the Head of Service, Head of Sub-Division of Finance, Head of Sub-Division of Planning and Budgeting, and Treasurer of Expenditures at the Regional Apparatus Work Unit in the North Sumatra Provincial Government, totaling 104 respondents. Data collection techniques in this study were questionnaires and documentation studies. This study uses the Partial Least Square (PLS) methodology and the Sobel test. Based on the results of research, the competence of human resources has an effect on budget absorption. Organizational commitment has an effect on budget absorption. Budgeting affects the absorption of the budget. The competence of human resources affects the budgeting process. Organizational commitment affects the budgeting process. Budgeting can mediate the effect of HR competence on budget absorption. Budgeting can mediate the effect of organizational commitment on budget absorption.


HR Competence, Organizational Commitment, Budgeting Process, Budget Absorption.

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