Faktor-faktor yang memengaruhi implementasi anggaran berbasis kinerja
نویسندگان
چکیده
Performance-based budgeting systems are becoming increasingly popular in developed countries around the world. Previous or related research is very important scientific article writing. helps strengthen theory and phenomenon of relationship effect between variables. This paper examines factors that influence implementation performance budgeting, namely: organizational commitment, resources incentives sanctions, as well literature on national financial management. The purpose writing this to establish hypothesis variables for further research. results review are: 1) Organizational commitment influences budget implementation; 2) Resources budgets; 3) Rewards penalties affect budget.
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ژورنال
عنوان ژورنال: Fair Value
سال: 2022
ISSN: ['2622-2191', '2622-2205']
DOI: https://doi.org/10.32670/fairvalue.v5i4.2830