Performance-based budgeting in public sector and managerial performance with leadership as moderating variable / Indrawati Yuhertiana and Fatun Fatun
This is a research of managerial performance in public sector. This research has two objectives, first, to test the effect of performance-based budgeting on the performance of government officials. Second, examine the role of leadership style in moderating the effect of performance-based budgeting o...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA Cawangan Sarawak
2020
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/32553/ |
| _version_ | 1848808053196980224 |
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| author | Yuhertiana, Indrawati Fatun, Fatun |
| author_facet | Yuhertiana, Indrawati Fatun, Fatun |
| author_sort | Yuhertiana, Indrawati |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This is a research of managerial performance in public sector. This research has two objectives, first, to test the effect of performance-based budgeting on the performance of government officials. Second, examine the role of leadership style in moderating the effect of performance-based budgeting on the performance of government officials. This research uses a quantitative approach. The questionnaires were distributed to local government officials in Pamekasan regency, Indonesia. The sampled 131 respondents were civil servants working in local government work units. The analysis technique uses Partial Least Square. Hypothesis test results found that performance-based budgeting affects the managerial performance of government officials. However, leadership has not proven to play a role as a variable that is able to moderate the effect of performance-based budgeting on the performance of government officials. |
| first_indexed | 2025-11-14T22:52:36Z |
| format | Article |
| id | uitm-32553 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:52:36Z |
| publishDate | 2020 |
| publisher | Universiti Teknologi MARA Cawangan Sarawak |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-325532020-07-17T01:05:00Z https://ir.uitm.edu.my/id/eprint/32553/ Performance-based budgeting in public sector and managerial performance with leadership as moderating variable / Indrawati Yuhertiana and Fatun Fatun ijsms Yuhertiana, Indrawati Fatun, Fatun Management. Industrial Management Managerial accounting This is a research of managerial performance in public sector. This research has two objectives, first, to test the effect of performance-based budgeting on the performance of government officials. Second, examine the role of leadership style in moderating the effect of performance-based budgeting on the performance of government officials. This research uses a quantitative approach. The questionnaires were distributed to local government officials in Pamekasan regency, Indonesia. The sampled 131 respondents were civil servants working in local government work units. The analysis technique uses Partial Least Square. Hypothesis test results found that performance-based budgeting affects the managerial performance of government officials. However, leadership has not proven to play a role as a variable that is able to moderate the effect of performance-based budgeting on the performance of government officials. Universiti Teknologi MARA Cawangan Sarawak 2020 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/32553/1/32553.pdf Yuhertiana, Indrawati and Fatun, Fatun (2020) Performance-based budgeting in public sector and managerial performance with leadership as moderating variable / Indrawati Yuhertiana and Fatun Fatun. (2020) International Journal of Service Management and Sustainability (IJSMS) <https://ir.uitm.edu.my/view/publication/International_Journal_of_Service_Management_and_Sustainability_=28IJSMS=29.html>, 5 (1). pp. 1-28. ISSN 2550-1569 http://www.ijsmssarawak.com/ |
| spellingShingle | Management. Industrial Management Managerial accounting Yuhertiana, Indrawati Fatun, Fatun Performance-based budgeting in public sector and managerial performance with leadership as moderating variable / Indrawati Yuhertiana and Fatun Fatun |
| title | Performance-based budgeting in public sector and managerial performance with leadership as moderating variable / Indrawati Yuhertiana and Fatun Fatun |
| title_full | Performance-based budgeting in public sector and managerial performance with leadership as moderating variable / Indrawati Yuhertiana and Fatun Fatun |
| title_fullStr | Performance-based budgeting in public sector and managerial performance with leadership as moderating variable / Indrawati Yuhertiana and Fatun Fatun |
| title_full_unstemmed | Performance-based budgeting in public sector and managerial performance with leadership as moderating variable / Indrawati Yuhertiana and Fatun Fatun |
| title_short | Performance-based budgeting in public sector and managerial performance with leadership as moderating variable / Indrawati Yuhertiana and Fatun Fatun |
| title_sort | performance-based budgeting in public sector and managerial performance with leadership as moderating variable / indrawati yuhertiana and fatun fatun |
| topic | Management. Industrial Management Managerial accounting |
| url | https://ir.uitm.edu.my/id/eprint/32553/ https://ir.uitm.edu.my/id/eprint/32553/ |