KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN DALAM PENERAPAN PENGANGGARAN BERBASIS KINERJA BADAN LAYANAN UMUM

Sari

Abstract: Organizational commitment, leadership style and the application of performance-based budgeting BLU. The purpose of this study was to determine the influence of leadership style and organizational commitment towards the implementation of performance-based budgeting in polytechnic Kemenkes BLU Surakarta. The research was carried out with a draft explanatory research on 52 people and uses multiple regression statistical test. The results showed that organizational commitment and leadership styles with the same effect and partially to the application of performance-based budgeting BLU with p = 0.000 <0.05, and organizational commitment and leadership style has a positive effect on the implementation of performance-based budgeting in polytechnic MoH BLU Surakarta was 84.7% and the remaining 15.3% influenced by other variables not examined.
Keywords: commitment, leadership style, performance-based budgeting, BLU.

Abstrak: Komitmen organisasi, gaya kepemimpinan dan penerapan penganggaran berbasis kinerja BLU. Tujuan penelitian ini adalah mengetahui pengaruh komitmen organisasi dan gaya kepemimpinan terhadap penerapan penganggaran berbasis kinerja BLU di Poltekkes Kemenkes Surakarta. Penelitian ini dilakukan dengan rancangan explanatory research terhadap 52 orang dan menggunakan uji statistik regresi ganda. Hasil penelitian menunjukkan bahwa komitmen organisasi dan gaya kepemimpinan berpengaruh secara bersama sama dan parsial terhadap penerapan penganggaran berbasis kinerja BLU dengan p = 0.000< 0.05 dan komitmen organisasi dan gaya kepemimpinan berpengaruh positif terhadap penerapan penganggaran berbasis kinerja BLU di Poltekkes Kemenkes Surakarta sebesar 84.7 % dan sisanya 15.3 % dipengaruhi oleh variabel lain yang tidak diteliti.
Kata Kunci: komitmen, gaya kepemimpinan, penganggaran berbasis kinerja, BLU.