PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMPETENSI SUMBER DAYA MANUSIA, DAN GOOD GOVERNANCE TERHADAP EFEKTIFITAS IMPLEMENTASI ANGGARAN BERBASIS KINERJA
YANUAR, BRIAN HANIF
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This study aims to analyze the influence transformational leadership style, competence of human resources, and good governance of the effectiveness of performance based budgeting implementation. Sample in this study are the heads of institusions, the secretary of institutions, the treasurer expending of institutions, and the heads or staff of program planning institutions of local government institutions on Magelang regency. This study uses primary data collected using questionnaires. In this study, the sample of 92 respondents selected using purposive sampling. The analysis tool used in this study is Partial Least Square (PLS). Based on the results of data analysis shows transformational leadership style, competence of human resource, and good governance has a significant positive effect on performance based budgeting implementation.