Analisis Pengaruh Tata Kelola, Komitmen Organisasi, Reward, dan Punishment terhadap Implementasi Anggaran Berbasis Kinerja pada Rumah Sakit Umum Daerah Panyabungan

Abstract

This research aims to determine the influence of Governance, Organizational Commitment, Rewards and Punishment On The Implementation Of Performance-Based Budgeting at The Regional General Hospital of Panyabungan. The population in this study were all employees of Panyabungan Regional Hospital. This research used the Disproportionate Stratified Random Sampling method to obtain a sample of 110 employees. Data collection was carried out by distributing questionnaires to respondents and the data obtained was tabulated by excel and processed by using SPSS Version 25. The results of data analysis showed that each of Governance, Organizational Commitment, Reward and Punishment had a significant effect on the Implementation of Performance-Based Budgeting at the Panyabungan Regional General Hospital.