This research aims to examine the effect of budget planning, quality of human resources,
organizational commitment, administrative records, and the government's internal control system on budget absorption. The population in this study was the regional apparatus organization in Bengkalis Regency, which amounted to 35 DPOs. The method used is saturated sampling, with a total sample of 150 respondents. The data analysis method used in this study is SPSS version 23. The results of this study indicate that budget planning, quality of human resources, organizational commitment, administrative records and government internal control systems significantly influence budget absorption
This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through the purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.
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