The Influence of Performance-Based Budgeting on Budget Absorption with Employee Commitment as a Moderating Variable at LPP RRI Kendari

Dewi Febriyanti; Intihanah Intihanah; Tuti Dharmawati

doi:10.37680/ijief.v6i2.10067

Authors

Dewi Febriyanti Universitas Halu Oleo
Intihanah Universitas Halu Oleo
Tuti Dharmawati Universitas Halu Oleo

DOI:

https://doi.org/10.37680/ijief.v6i2.10067

Keywords:

Performance-Based Budget Planning; Budget Absorption; Enter Organizational Commitment

Abstract

This study aims to analyze the effect of performance-based budget planning on budget absorption, with employee commitment as a moderating variable, at the Public Broadcasting Institution of Radio Republik Indonesia (LPP RRI) Kendari. The research problem originates from the persistent deviation between the Fund Disbursement Plan (Page III of the DIPA) and actual budget realization, indicating that planning quality has not yet fully supported timely, well-targeted, and result-oriented budget implementation. The study employs a quantitative approach with a causal design. Primary data were collected through a five-point Likert-scale questionnaire administered to 35 employees directly involved in the planning, implementation, management, and reporting of the budget. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS. The results show that performance-based budget planning has a positive and significant effect on budget absorption, with an original sample coefficient of 0.656, a t-statistic of 5.605, and a p-value of 0.000. Employee commitment also has a positive and significant effect on budget absorption, with a coefficient of 0.370, a t-statistic of 3.452, and a p-value of 0.001. Furthermore, employee commitment is shown to strengthen the effect of performance-based budget planning on budget absorption, with an interaction coefficient of 0.236, a t-statistic of 2.369, and a p-value of 0.018. The structural model explains 71.6% of the variation in budget absorption (R² = 0.716; adjusted R² = 0.688), while the remaining 28.4% is explained by factors outside the model, such as human resource competence, the internal control system, or organizational culture. These findings confirm that optimizing public-sector budget absorption cannot rely solely on the quality of planning documents, but also requires the commitment of employees as the primary implementers of programs and activities.

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