- there is a phenomenon that often happen about the lack of budget absorption in the beginning of year, but the absorption is forced in the end of year. The delay of budget absorption at ministry and institution are seen as poor government performance. The absorption of budget at the General Inspectorate of the Ministry of Home Affairs is seen from the target of realization from amount of spending, the budget realization of General Inspectorate of the Minister of Home Affairsin every years, it does not reach 100% from the target that has been planned. The aim of this research is to study the influence of planning factor, administration factor, Human Resources Factor, goods/service procurement factor, and regulation factor against the delays of budget absorption. This research uses a quantitative approach and it is included in the type of explanatory research. The research population is an officer in the Office of the General Inspectorate of the Ministry of Home Affairs.This data analysis is done by approaching structural equation model (SEM) through measurement model using Smart PLS program version 3. The results showed that planning factors, administrative factors, procurement factors for goods and services, also regulatory factors are proved to have a negative and significant effect on budget delays at the Inspectorate General of the Ministry of Home Affairs.Meanwhile, the Human Resources factor is proved insignificant to the delay in the budget at the Inspectorate General of the Ministry of Home Affairs.

Keywords : Planning, Administration, Human Resource, Goods and ServicesProcurement and Regulation