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Volume 13 Issue 02

Influence of budget participation and leadership style against rebudgeting on work unit of apparatus

Published: 07 Dec 2018 Issue:Volume 13 Issue 02 Dec 2018 Author details below

Afrah Junita

Faculty of Economics and Business, Universitas Samudra, Langsa, Indonesia

Erlina

Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia

Erwin Abubakar

Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia

Iskandar Muda

Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia

Syukriy Abdullah

Faculty of Economics and Business, Universitas Syiah Kuala, Indonesia

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Research summary

          The purpose of this research is to test influence of Budget Participation and Leadership Style against rebudgeting on the work unit of regional apparatus (SKPD). Data were collected using questionnaires filled out by respondents from SKPD at 18 (eighteen) local government regencies/cities in Aceh, Indonesia for 110 (one hundred) questionnaires out of 150 were distributed. The results showed that Budget Participation and Leadership Style had a positive influence on SKPD rebudgeting. The finding of this research is to find that agency problems in regional budgeting have a bearing on leadership. In addition, the leadership style of the regional head as the regional financial authority is related to the process of budgeting based on the performance-based budget of local government and should be used on the performance indicators in the proposal of every program and activity.

Article History

Published 07 Dec 2018

How to Cite

Junita, A., Erlina, Abubakar, E., Muda, I., & Abdullah, S.. (2018). Influence of budget participation and leadership style against rebudgeting on work unit of apparatus. Journal of Business and Retail Management Research, Volume 13 Issue 02.

Citation Context

Archive cited by No internal citing article yet
Reference depth 56 sources listed
DOI record DOI not listed
Citation signal 2 recorded citations

APA

Junita, A., Erlina, Abubakar, E., Muda, I., & Abdullah, S.. (2018). Influence of budget participation and leadership style against rebudgeting on work unit of apparatus. Journal of Business and Retail Management Research, Volume 13 Issue 02.

MLA

Junita, Afrah, et al.. "Influence of budget participation and leadership style against rebudgeting on work unit of apparatus." Journal of Business and Retail Management Research, Volume 13 Issue 02, 2018.

Chicago

Afrah Junita, Erlina, Erwin Abubakar, Iskandar Muda, and Syukriy Abdullah. "Influence of budget participation and leadership style against rebudgeting on work unit of apparatus." Journal of Business and Retail Management Research Volume 13 Issue 02 (07 Dec 2018).

Harvard

Junita, A., Erlina, Abubakar, E., Muda, I., & Abdullah, S. (2018) Influence of budget participation and leadership style against rebudgeting on work unit of apparatus. Journal of Business and Retail Management Research, Volume 13 Issue 02

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