CD Skripsi
Pengaruh Gaya Kepemimpinan, Kualitas Sumber Daya Manusia, Komitmen Organisasi, Penyempurnaan Sistem Akuntansi, Reward Dan Punishment Terhadap Implementasi Anggaran Berbasis Kinerja (Studi Empiris Pada Opd Kabupaten Rokan Hilir)
This study aims to determine the effect of leadership style, quality of human resources, organization commitmen, perfection of the accounting system, reward and punishment to implementation performance-based budgeting. The population of this research are the chief regional device organization of Rokan Downstream District. Sampling done by the method of purposive sampling, that is the chief of department and the chief of financial sub-department retrieved as many 54 respondents. The result of this research showed that the effect leadership style has an effect on the implementation performance-based budget with a signification value of 0,0150,05. The magnitude effect (R2) by the six variables together to the dependent variabel is equal to 74,1%, while remaining 25,9% is effected by the others variables not examined in this study.
Keywords: Leadership Style, quality of human resources, organization commitmen, perfection of the accounting system, reward and punishment to implementation performance-based budgeting
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