Absorption of capital expenditure budget on regional apparatus organization in East Nusa Tenggara province

Abstract

The purpose of this study was to empirically test the motivation of the financial management apparatus to moderate the influence of competence on capital expenditure budget absorption in the regional organization in East Nusa Tenggara province. 36 regional apparatus organizations were taken as samples. Data collection using questionnaires and sampling technique was sampling saturation 72 samples, consisting of budget users and committing officers. The data analysis tool used was a moderation regression analysis. The result of data analysis shows that the competence was supported by the improvement of the apparatus of the financial manager, the apparatus performance in the absorption of capital expenditure budget in the regional organization in East Nusa Tenggara province will be better.