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All Journal Greenation International Journal of Economics and Accounting
Imelda Andrianty
Universitas Jambi, Jambi, Indonesia
Economics, Econometrics & Finance

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The Effect of Budget Politicization and Budget Absorption on Budget Performance in Local Governments of Jambi Province with Budget Commitment as a Moderating Variable Imelda Andrianty; Haryadi Haryadi; Sri Rahayu; Enggar Diah Puspa Arum; Rico Wijaya
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.1009

Abstract

This study aims to analyze the effect of budget politicization and budget absorption on the budget performance of local governments in Jambi Province, with budget commitment as a moderating variable. The study employed a quantitative approach using an explanatory survey method and panel data from regency and municipal governments in Jambi Province during the 2016–2024 period. Data analysis was conducted using Partial Least Square (PLS) with WarpPLS 8.0 software. The results indicate that budget politicization does not significantly affect budget performance, whereas budget absorption significantly influences it. Furthermore, budget commitment does not moderate the effect of budget politicization or budget absorption on local government budget performance. These findings suggest that the effectiveness of budget realization plays a more important role in determining budget performance than political dynamics and budget commitment as a moderating factor. This study contributes to the development of the literature on regional financial management, particularly regarding the relationship between budget politicization, budget absorption, and local government budget performance in Jambi Province.
Drivers of Local Government Budget Performance: The Moderating Role of Economic Growth in Indonesia Imelda Andrianty; Haryadi Haryadi; Sri Rahayu; Enggar Diah Puspa Arum; Rico Wijaya
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1010

Abstract

Budget performance has become a crucial indicator of accountability and effectiveness in local government financial management. Despite extensive discussions on public sector budgeting, empirical evidence on the determinants of budget performance and the role of regional economic conditions remains limited. This study investigates the drivers of local government budget performance and examines the moderating role of economic growth in Indonesia. The study employs balanced panel data from 11 local governments in Jambi Province covering the period 2016–2024, resulting in 99 observations. This analysis applies a panel data regression approach to conclude the relationship between fiscal management variables and budget performance. The findings reveal that budget commitment has a significant negative effect on budget performance, whereas budget absorption has a positive and significant effect. In contrast, budget politics does not significantly influence budget performance. Furthermore, economic growth plays a significant moderating role in the relationship between fiscal management variables and budget performance. The moderating model demonstrates stronger explanatory power than the baseline model. These results highlight the importance of regional economic conditions in shaping the effectiveness of public financial management and improving local government budget performance.
Co-Authors Enggar Diah Puspa Arum Haryadi Haryadi Rico Wijaya Sri Rahayu