Pengaruh Kinerja Organisasi terhadap Alokasi Anggaran pada Kementerian ABC

Abstract

Performance information and budgeting research have various conclusions on the performance information influence on budgeting behavior. This is a strategic issue in the performance budgeting implementation because using performance information in the budgeting process will encourage a more rational decision so that issues of efficiency and effectiveness in budgeting will be more substantive, and decisions will be more objective. To examine this issue, this study uses a quantitative approach with panel data on Ministry ABC as a case (yearly budget of 2014-2022). Regression results indicate that performance information does not confirm a statistically significant influence on budgeting behavior. However, the negative coefficient on the interaction of performance information and budget conditions indicates that budgeting behavior will be more visibly influenced by performance information when the budget is inadequate. the negative coefficient also indicates that budget actors avoid blame when organizational performance is low by providing an increase in the budget.