This study aims to determine the effect of information, quality of human resources, organizational commitment, and transformational leadership style towards the effectiveness of performance based budgeting. This study uses a purposive sampling method with certain criteria or considerations. The sample in this study is the Regional Apparatus Organization in form of Service, Agency, DPRD, Inspectorate and Regional Secretariat with a total of 29 Regional Device Organisation. The type of data used in this study is primary data. The result of the study shows that information, quality of human resources, organizational commitment, and transformational leadership style have positive effect towards effectiveness of performance based budgeting