This research indentify and analyze factors that influence the absorption of rate of goods expenditure budget management working units of APBN users in Sulawesi Tenggara. The population of this research is the working units of APBN users in Sulawesi Tenggara. Working units who participate is 223 users by filling the online questionnaire deployed through the online. Data analyzed by using Exploratory Factor Analysis (EFA) method with SPSS 25 application. The result of this research are six factors that influence the low absorption of the spending, they are the factor of budget implementation, procurement of goods, the use of fund, ineffective planning, the impact of COVID-19 pandemic, dan geographical. The sum of variance that explained those factors is 62.493%, and the remaining 37.507% explained by other factors.
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