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The success of local governments in administering government and the wheels of development, including in the use of the budget so far, is determined by the percentage of budget absorption in each year. The greater the percentage, it is said that the performance is getting better. Related to this, the research aims to find out what factors hinder the absorption of regional revenue and expenditure budgets, especially in the Papua Provincial government. The study used a sample of 60 people from 20 work units or offices in the Papua provincial government related to financial management. The results of this study indicate that partially the government's commitment (X1) Budget Planning, (X2) Budget Implementation, (X3) has an effect on the delay in APBD absorption (Y) which can be seen from the t-test value based on the significant level. Simultaneously, the independent variables affect the delay in the absorption of the Regional Budget (Y) in the Papua Provincial Government by comparing the p_value (F-statistics) with a significant level. The results of the calculation of the magnitude of the F-statistics and the significant level are set at = 0.05, the f-count value is 25,454 with a significant level of 0.000, thus the influence and direction of the relationship of the variables determined by the correlation coefficient is positive, so that all independent variables have a unidirectional relationship as the results of the analysis from the value of the correlation coefficient (r) of 74.6% which shows a strong relationship between the independent variable and the dependent variable.
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