Analisis Faktor-faktor yang Mempengaruhi Implementasi Pengelolaan Anggaran Berbasis Kinerja di Kota Bukittinggi

Abstract

This study aims to reveal: 1) The effect of leadership on resource management performance-based budgeting in the city of Bukittinggi, 2) Effect of leadership of monitoring and evaluation of the performance-based budget management in Bukittinggi, 3) Effect of leadership, resource management, and monitoring and evaluation of implementation of performance-based budget management in Bukittinggi. This study is a survey inteded to provide an explanation or called Explonatary Research that explains the causal relationships between variables through the testing of hypothesis that have been formulated. The study population was all on education or work unit whithin the Goverment of Bukittinggi as many as 29 on education or work units with each respondent 3 per person on education or work units are a total of 84 people. Result of this study proved that the hypothesis has been formulated from proven leadership, resource management, and monitoring and evaluation of significant and positive impact on the implementation of the budget base on performance in Bukittinggi.