Abstract
Digital disruption has revolutionized the landscape of the banking industry and demanded that regional banks implement more adaptive, flexible, and long-term-oriented financial strategies. This study aims to analyze the influence of digital technology adoption, digital human resource competence, and competitive pressure on strategic budgeting behavior in regional banks, considering the role of corporate governance as a moderation variable. A quantitative approach was used through a survey of 152 respondents consisting of financial managers, branch heads, and budgeting officials at regional banks operating in the DKI Jakarta and West Java regions. The data were analyzed using PLS-SEM to test the relationships between variables. The results show that the adoption of digital technology, digital human resource competence, and competitive pressures have a positive and significant effect on strategic budgeting behavior, while good corporate governance is proven to strengthen the relationship between independent and dependent variables. These findings confirm that strengthening digital capabilities supported by solid corporate governance is a key factor for regional banks in facing the challenges of digital disruption. This research contributes to the financial management literature through empirical evidence on the determinants of strategic budgeting behavior as well as provides practical implications for bank management in designing sustainable and competitive financial strategies.