Determinans of Regional Apparatus Organization (OPD) Budget Absorption within the Sidoarjo Regency Government

This research aims to examine the influence of budget planning, quality of human resources, organizational commitment, administrative records, government rules/regulations and budget changes on budget absorption in the Sidoarjo Regency Government. The population in this research is regional apparatus organizations in Sidoarjo Regency, totaling 31 OPDs. The method used was purpose sampling, with a total sample of 62 respondents. The data analysis method used in this research is SPSS version 26. The results of this research show that the quality of human resources, organizational commitment, administrative records, and budget changes have a significant effect on budget absorption, while government planning and regulations/regulations have no effect on budget absorption. in Sidoarjo Regency