ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENYUSUNAN DAN PENERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH BERBASIS KINERJA (Studi Pada Organisasi Perangkat Daerah Kabupaten Bima)

Putri Ayu, Noor Shodiq Askandar, Junaidi Junaidi

Abstract


ABSTRACT

            This study aims to analyze the effect of organizational commitment, administrative improvements, resources, leadership style, rewards, and punishment on the preparation and implementation of Performance-Based Regional Revenue and Expenditure Budgets.The population in this study is the State Civil Apparatus (ASN) who work in the Bima Regency Regional Organization (OPD) in the planning, financial, and accounting sections. Sampling in this study was carried out by census of ASN in the Bima District Bima office with a sample of 63 respondents Data analysis uses multiple linear regression analysis.The results showed that organizational commitment, administrative improvements, awards, and sanctions affected the Performance Based Regional Budget. Meanwhile, the resources and leadership style do not affect the Performance Based Regional Budget.

Keywords: Organizational Commitment, Administrative Improvement, Resources, Leadership Style, Rewards, Punishment.


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