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All Journal Journal of Contemporary Information Technology, Management, and Accounting
Desi Kirana Putri
Department of Accounting, Faculty of Economics and Business, Jember University
Computer Science & IT Economics, Econometrics & Finance

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The Influence of Transformational Leadership Style, Human Resources Competency Towards Implementation Performance Based Budgeting and Organization Culture Desi Kirana Putri
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 1 (2021): Performance Measurement in the Private and Public Sectors
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528012

Abstract

This research has the aim of recognizing and knowing the influence of transformational leadership style, the competence of human resources on the implementation of performance-based budgeting with organizational culture. This research was conducted using the quantitative method. Hypothetical testing in the study used SPSS v.23 analysis. The results of the research tested using SPSS gave results that the transformational leadership style and competence of human resources affected the implementation of performance-based budgets. However, according to organizational culture, the transformational leadership style and competence of human resources have no effect on the implementation of performance-based budgets.
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