THE EFFECT OF BUDGET PLANNING, HUMAN RESOURCE QUALITY, REGULATION, AND ORGANIZATIONAL COMMITMENT ON BUDGET ABSORPTION AT THE NATIONAL CYBER AND CRYPTO AGENCY (BADAN SIBER DAN SANDI NEGARA)

Abstract

This study analyzes the effect of budget planning, human resource quality, regulation, and organizational commitment on budget absorption at the National Cyber and Crypto Agency (BSSN), motivated by a back-loaded spending pattern in which realization through the third quarter remained below 60 percent in 2023 to 2025 despite year-end absorption above 98 percent in 2023 and 2024. Data from 148 BSSN employees involved in budget management, selected through purposive sampling, were analyzed using SEM-PLS. The measurement model met all validity and reliability criteria. Budget planning (β = 0.302), human resource quality (β = 0.242), regulation (β = 0.318), and organizational commitment (β = 0.237) each have a positive and significant effect on budget absorption (all p < 0.001), with regulation showing the strongest influence. The model explains 30.8 percent of the variance in budget absorption (R² = 0.308). The findings support the complementary use of agency theory and stewardship theory and suggest that strengthening early-year planning, staff competency, regulatory socialization, and a collective accountability culture can reduce year-end spending accumulation.