PENGARUH GAYA KEPEMIMPINAN, PENYEMPURNAAN SISTEM ADMINISTRASI, PENGHARGAAN DAN MOTIVASI TERHADAP PENERAPAN ANGGARAN BERBASIS KINERJA

Abstract

This research aimed to examine the effect of leadership style, administration system improvement, achievement, and motivation ,on the implementation of budget based performance at Surabaya Local Government Agencies. The research was quantitative. Moreover, the population was Surabaya Local Government Agencies. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 92 respondents from 25 Surabaya Local Government Agencies. Additionally , the data were primary with questionnaires as its instrument. In addition, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 25. The research result concluded that leadership style did not affect the implementation of budget based performance. On the other hand, administration system improvement had a positive effect on the implementation of budget based performance. Likewise, achievement had a positive effect on the implementation of budget based performance. In contrast, motivation did not affect the implementation of budget based performance. Keywords : leadership style, administration system improvement, achievement, motivation, implementation of budget based performance