Abstract

Ria Anisatus Sholihah. 2014. The Influence of the Quality of Human Resources<br />and Goal Commitment on the Implementation of Performance Based Budget-ing with Organizational Culture as Moderating Variable. Postgraduate Eco-nomics and Business Faculty of Brawijaya University. Supervisor: Rosidi. Co-Supervisor: Bambang Purnomosidhi. This research aimed to analyze the influ-ence of the quality of human resources and goal commitment on the implemen-tation of performance-based budgeting. In addition, this research aimed to<br />analyzes the influence of the quality of human resources and goal commitment<br />on the implementation of performance-based budgeting moderated by organi-zational culture. The results showed that the quality of human resources has a<br />positive effect on the implementation of performance-based budgeting. How-ever, this study did not succeed in proving that goal commitment affects the<br />performance-based budget implementation. This study also failed to demon-strate empirically that organizational culture can be a moderating variable to influence of the quality of human resources and goal commitment on the<br />implementation of performance-based budgeting.

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