PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN TUJUAN TERHADAP IMPLEMENTASI ANGGARAN BERBASIS KINERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi pada Satuan Kerja Badan Layanan Umum Perguruan Tinggi di Kota Malang)
Abstract
Ria Anisatus Sholihah. 2014. The Influence of the Quality of Human Resources and Goal Commitment on the Implementation of Performance Based Budgeting with Organizational Culture as Moderating Variable. Postgraduate Economics and Business Faculty of Brawijaya University. Supervisor: Rosidi. Co-Supervisor: Bambang Purnomosidhi.
This research aimed to analyze the influence of the quality of human resources and goal commitment on the implementation of performance based budgeting. In addition, this research aimed to analyzes the influence of the quality of human resources and goal commitment on the implementation of performance based budgeting moderated by organizational culture. The results showed that the quality of human resources has a positive effect on the implementation of performance based budgeting. However, this study did not succeed in proving that goal commitment affects the performancebased budget implementation. This study also failed to demonstrate empirically that organizational culture can be a moderating variable to influence of the quality of human resources and goal commitment on the implementation of performance based budgeting.
Keywords : implementation of performance based budgeting, Badan Layanan Umum, human resources qualities, goal commitment, organizational cultures
Link lengkap : http://ejournal.uin-malang.ac.id/
