Open AccessThe Determinants of Performance-Based Budgeting in The Public Sector
Author(s) -
Marina Mardi,
Monnica Mezia Viranti,
Unggul Purwohedi
Publication year - 2018
Publication title -
etikonomi
Language(s) - English
Resource type - Journals
eISSN - 2461-0771
pISSN - 1412-8969
DOI - 10.15408/etk.v17i2.7034
Subject(s) - test (biology) , business , human resources , population , public sector , leadership style , quality (philosophy) , reliability (semiconductor) , organizational commitment , accounting , regression analysis , operations management , marketing , public relations , management , economics , political science , computer science , sociology , economy , paleontology , philosophy , power (physics) , physics , demography , epistemology , quantum mechanics , machine learning , biology
The aim of the study is to examine the effect of organizational commitment, leadership style, and human resource quality on performance-based budgeting in the public sector.The Population for this research is the employees of Planning Bureau, Ministry of Transportation of The Republic of Indonesia, and the samples in this research were 58 employees. The data is collected by conducting a survey through questionnaires. We conducted data analysis process including validity and reliability test of instruments, classical assumption test, and hypothesis testing using multiple linear regression. The result shows that organizational commitment has an effect on performance-based budgeting as well as human resource quality. On the other hand, leadership style has no effect on performance-based budgeting.