ANALYSIS OF FACTORS INFLUENCING OPTIMIZE IMPLEMENTATION OF PERFORMANCE BASED BUDGETING SYSTEMS IN UNIVERSITY OF MUHAMMADIYAH GRESIK

Performance Based-Budging (PBB) was aimed to examine the quality of public services and strengthening the impact of improved service to the public.UMG has implemented a PBB to support the advancement of the institution, but the application has not been implemented to the optimum because of various factors. This Research aimed to analysis influence Leadership, Organization Commitment, Administrative Preparation, Human Resource and Motivation as independent variable towards the optimization of the implementation of Performance Based Budgeting System at University of Muhammadiyah Gresik as dependent variable. This Research is quantitative research using questionnaire with 41 respondents. Data Analysis Techniques is Multiple Regression Analysis. The result of this research shows that all independent variables have insignificant influent to Optimization of PBB system Implementation at UMG