The Influence of Transformational Leadership Style, Organizational Commitment, Reward and Punishment on Performance-Based Budgeting: Empirical Study at Public Broadcasting Institutions in Jambi City
DOI:
https://doi.org/10.59653/ijmars.v2i03.858Keywords:
transformational leadership style, organizational commitment, reward, punishment, performance-based budgetingAbstract
This research aims to analyze and prove empirically the influence of transformational leadership style, organizational commitment, rewards and punishment on performance-based budgeting at public broadcasting institutions in Jambi City. This research used a purposive sampling method with 37 respondents in this study. Data collection was carried out using a questionnaire. The data analysis method uses validity and reliability tests, classical assumption tests and hypothesis testing using multiple linear regression with the help of the SPSS version 29 software program. The research results show that partially Transformational Leadership Style and Organizational Commitment have an effect on Performance-Based Budgeting, while Reward and Punishment do not influence on Performance Based Budgeting. Simultaneously Transformational Leadership Style, Organizational Commitment, Reward and Punishment influence Performance-Based Budgeting at Public Broadcasting Institutions in Jambi City.
Downloads
References
Donaldson, L., & Davis, J. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management , 16 , 49–64.
Febrycia. (2018). The Influence of Accounting Information Systems, Organizational Culture, Leadership Style, Rewards and Performance Measurement Systems on Managerial Performance. USU Repository , 4–16.
Fitri, SM, Ludigdo, U., & Djamhuri, A. (2013). The Influence of Leadership Style, Organizational Commitment, Resource Quality, Reward and Punishment on Performance-Based Budgeting (Empirical Study of West Lombok Regency Government). JDA Journal of Accounting Dynamics Approved: August Syarifah Massuki Fitri , 5 (2), 157–171. http://journal.unnes.ac.id/nju/index.php/jda
Halim, A. (2007). Regional Financial Management . UPP STIM YKPPN.
Jumardin. (2022). The Influence of Leadership Style, Organizational Commitment and Rewards on Performance-Based Budgeting at the Transmigration Service of West Sulawesi Province. Repository of the Indonesian Nobel Institute of Technology and Business , 9–25.
Locke, E. A., & Latham, G. P. (2006). New Directions in Goal-Setting Theory. Journal of the Association for Psychological Science , 15 .
Lubis, HM Joharis, & Jaya Indra. (2019). Commitment to Building Education . CV. Widya Puspita.
Mahmudi. (2016). Analysis of local government financial reports (3rd ed.). UPP STIM YKPN.
Mardiasmo. (2009). Public sector accounting . Andy.
Govt, P. (2004). Government Regulation Number 21 of 2004 concerning Preparation of Work Plans and Budgets for State Ministries / Institutions. State Secretariat , 2 , 55. http://eprints.uanl.mx/5481/1/1020149995.PDF
Rivai, V. (2013). Human Resource Management for Companies: From Theory to Practice (2nd ed.). Rajawali Press.
Sugiyono. (2017). Qualitative research methods . Alphabet.
Suriagiri. (2020). Transformational leadership. In Cerdika: Indonesian Scientific Journal (Vol. 1, Issue 7). CV. Radja Publica.
Wulandari, Y. (2013). The Influence of Leadership Style, Quality of Human Resources, and Organizational Commitment on Performance-Based Budget Implementation. Eleven March University , 1 (1), 56–71.
Downloads
Published
How to Cite
Issue
Section
Categories
License
Copyright (c) 2024 Yumiza Aprilia Putri, Achmad Hizazi, Muhammad Gowon

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).