THE EFFECT OF PERFORMANCE BASED BUDGETING AND INTERNAL CONTROL ON THE PERFORMANCE OF GOVERNMENT AGENCIES IN BANGKALAN DISTRICT
DOI:
https://doi.org/10.52630/jmbv.v10.i01.70Keywords:
Performance Based Budgeting, Internal Control, Governance PerformanceAbstract
The purpose of this research is to analyze (1) Influence of Performance Based Budgeting to internal control at regency government institution bangkalan madura, (2) Influence of Performance Based Budgeting to performance of regency government institution of bangkalan madura and (3) Influence of internal control to performance of regency government institution bangkalan madura. Samples in the study were 198 respondents from 33 SKPD Bangkalan Madura calculated using slovin formula. The analysis of this study using. Data analysis in this research using SEM (Structural Equation Modeling) with application of PLS program (Partial Least Square) version 3.0 M3 PLS (Partial Least Square). The result of research indicates that (1) There is significant influence of Performance Based Budgeting on internal control, (2) There is no significant influence of Performance Based Budgeting on the performance of Bangkalan district government institutions and (3) There is significant influence of internal control on the performance of Bangkalan district government institutions
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