This study aims to prove the effect of the quality of human resources, the use of information technology, and internal control systems on budget absorption. The research method used in this research is quantitative by distributing questionnaires to each existing SKPD. The sampling technique used was purposive sampling and 25 samples were obtained that met the criteria. The analysis technique used is multiple linear regression analysis. Based on the research results, it can be concluded that the quality of human resources and the use of information technology have a positive effect on budget absorption, while the internal control system has no effect on budget absorption