The Influence of Budget Process, Internal Control, Organizational Characteristics on the Performance of Church Organizations in Indonesia

Abstract

The budgeting process, Internal Control and organizational characteristics are important. The research findings are expected the budgeting process, the internal control and organizational characteristics. Purpose of research aim to know the effect a Budgeting Process, Internal Control, Organizational Characteristics on Church Organizational Performance. This research a survey explanatory research design were 236 respondents who were church operational in Medan, North Sumatra Province, Indonesia. The data use is primary and analyzed using the Structural Equation Modeling analysis test. This type of research is quantitative. The results show that there is no influence of budgeting process indicators and organizational characteristics on performance.