The Effect of Management Control Systems and Human Resource Competence on Budget Absorption in Regional Government Organizations of Medan City
DOI:
https://doi.org/10.55927/vgb9ez96Keywords:
Management Control System, Human Resource Competence, Budget Absorption, Regional Government Organization, SAKIPAbstract
Budget absorption is a key indicator for assessing the effectiveness of regional financial management. This study aims to analyze the effect of Management Control Systems (MCS) and Human Resource Competence (HRC) on budget absorption in Regional Government Organizations (RGOs) of the Medan City Government for the period 2020–2023. A quantitative approach was employed, with 148 observations derived from 37 RGOs. Data were collected from Budget Realization Reports, Government Agency Performance Accountability System (GA-PAS) scores, civil servant competency certification data, and regional budget documents. Analysis was conducted using multiple linear regression. The results show that both MCS and HRC have a positive and significant effect on budget absorption, both partially and simultaneously. These findings indicate that strengthening management control systems and improving civil servant competence can enhance the effectiveness of budget absorption in RGOs of the Medan City Government
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Copyright (c) 2026 Nur Wahidah Agustin Siregar, Deamarselina Hutagalung, Galih Supraja (Author)
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