PENGARUH TEKANAN EKSTERNAL, DINAMIKA INTERNAL DAN PEMAHAMAN PEGAWAI TERHADAP PENYERAPAN ANGGARAN DENGAN KINERJA PENGANGGARAN SEBAGAI VARIABEL MEDIASI (Studi Kasus di Kabupaten Bojonegoro)

The low level of budget absorption in Indonesia is a phenomenon that occurs almost every year. This research aims to determine the direct and indirect influence of external pressure, internal dynamics and employee understanding of performance as well as the influence of performance on budget absorption in Bojonegoro Regency. The research used a quantitative approach, with a sample of 50 employees working at the Regional Financial and Asset Agency Office of the Bojonegoro Regency Government who were selected using a total sampling technique. Data were collected using questionnaires, and data were analyzed through descriptive statistical tests, PLS-SEM, as well as parametric statistical tests and hypothesis testing. The results found that external pressure had a positive and significant effect on budget absorption, internal dynamics had a positive and insignificant effect on budget absorption, employee understanding had no positive and insignificant effect on budget absorption, external pressure had a positive and significant effect on budgeting performance, internal dynamics had no positive and not significant effect on budgeting performance, employee understanding has a positive and not significant effect on budgeting performance, budgeting performance has a positive and significant effect on budget absorption, external pressure has a positive and significant effect on budgeting performance through budgeting performance, internal dynamics has no positive and no effect significant to budgeting performance through budgeting performance, employee understanding has a positive and insignificant effect on budget absorption through budgeting performance.