The Influence of Leadership Style, Organizational Commitment and Quality of Human Resources on Performance Based Budgeting at BPKD Tangerang City

Abstract

This study aims to examine the effect of organizational commitment leadership style and the quality of human resources on performance based budgeting at the Regional Financial Management Agency. Tangerang City. This research is a quantitative research. The population in this study were employees of the Tangerang City Regional Financial Management Agency. Samples taken from the population were 73 people. The data used are primary data and secondary data. The results of the study showed the influence of leadership style, organizational commitment and the quality of human resources on performance based budgeting. Leadership style has a positive and significant effect on performance-based budgeting. From the research results, the regression coefficient value for leadership style is 0.045 and the t value is -2,037 with a significance (p) of 0.000 which is smaller than the significance of = 0.05. Thus, the first hypothesis which states that leadership style has a significant effect on performance based budgeting is accepted. Organizational commitment has an effect on performance-based budgeting. From the research results, the regression coefficient value for the commitment of all organizational components is 0.038 and the t value is 0,753 with a significance (p) of 0.000 lower than the significance of = 0.05. Thus the second hypothesis which states that organizational commitment has a significant effect on performance based budgeting. From the research results, the regression coefficient value for the quality of human resources is 0,997 and the t value is 0,004 with a significance (p) of 0.000, greater than the significance of = 0.05. This means that the quality of human resources has no effect on performance based budgeting.