| Summary: | Application of performance-based budgeting in the budget process in
Indonesia generally, still not perfect. There are some things that need to be
prepared to implement performance-based budgeting. Among them are factors of
all components of organizational commitment, and sufficient resources (money,
time and people) and reward and punishment. Based on this, the researchers tried
to prove and analyze the influence of the three factors to performance-based
budgeting in Central Lombok District.
To collect data, researchers used a questionnaire distributed to 84
respondents. To analyze the effect of the three factors predicted to influence the
performance-based budgeting, the researchers used a binary logistic regression
analysis tool.
The results of this study indicate that, to the three factors, the significant
impact and positive influence on performance-based budget implementation in
Central Lombok District.
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