PENGARUH GAYA KEPEMIMPINAN DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENERAPAN ANGGARAN BERBASIS KINERJA BADAN LAYANAN UMUM (Studi pada BLU Universitas Diponegoro Semarang)

Abstract

This study aims to empirically examine the influence of leadership style and the quality of human resources (HR) regarding the implementation of performancebased budgeting. In this study, researchers examined the implementation of performance-based budgeting in the General Service Agency (BLU) Diponegoro University, Semarang by using independent variables of leadership style and the quality of human resources. This variable was selected because of leadership style and the quality of human resources are all factors that will determine the other factors in organizations such as commitment, enhanced administration, reward and punishment, and a strong desire to succeed. The population in this study are personnel related to performance-based budgeting process on BLU Diponegoro University that consist of 152 employees. Sampling was done with the census method, so the number of samples also with 152 respondents. Primary data collection method used is the questionnaire method. The data analysis technique used in this study is the technique of multiple regression analysis. Results of hypothesis testing in this study indicate that leadership style has positive and significant impact on the implementation of performance-based budgeting. Quality of human resources also has a positive and significant influence on the implementation of performance-based budgeting. Simultaneously, leadership style and the quality of human resources have a positive and significant influence on the implementation of performance-based budgeting public service agencies (BLU).