The Influence of Budget Size on Budget Performance with Budget Changes as a Moderator

The purpose of this study was to determine the effect of the size of the budget on budget performance with changes to the budget as a moderator: Empirical Evidence from the City Government of Banda Aceh. This study uses a quantitative research type. The population of this research is Regional Apparatus Organizations (OPD) within the City Government of Banda Aceh, with a sample of 47 Regional Apparatus Organizations (OPD). The research sample was taken using a census technique where the entire population would be sampled. The type of research used is hypothesis testing. The data source of this research is secondary data obtained from annual reports and analyzed using moderation regression analysis method. The results of the study showed that there was a positive effect of the Amount of Budget variable on Budget Absorption before and during Covid-19.