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The aim of this research is to obtain empirical evidence that confirms that organizational commitment, quality of human resources, leadership style, and rewards are several factors that have the potential to influence the implementation of performance-based budgeting. The method used is quantitative. The population was taken from all SKPD in Sidoarjo Regency. This research used a population of 100 people in departments or agencies in Sidoarjo Regency. Sampling used a purposive sampling technique. The data analysis technique used is the questionnaire. From the results of testing and discussion, it can be concluded that organizational commitment has an influence but is not significant, while leadership style and rewards have a significant influence on the implementation of performance-based budgeting and the quality of resources has no influence on the implementation of performance -based budgeting in the Sidoarjo Regency OPD. Increasing employee commitment means increasing budget preparation abilities.
Sunari et al. (Mon,) studied this question.