Budgeting approach focuses on the efficiency of the performance of an
activity. Budget is drawn very closely related to the public (community), so that
the local government is required to manage its finances with the principle of
measurement of performance (value for money). Realization of performancebased
budgeting is expected to eliminate the negative view of the public about the
performance of local government. The purpose of this study was to analyze the
factors that influence the effectiveness of the implementation of the Performance-
Based Budgeting Grobogan County Government.
The study population was all SKPD in Central Java Grobogan District
Government. Sampling method used in this research is census sampling method.
The sample used in this study were all SKPD in Central Java Grobogan District
Government, amounting to 31 SKPD. The data used is primary data obtained
from questionnaires. The analysis technique used is multiple linear regression
analysis.
Based on the research results, the competence of human resources,
information, performance measurement, and leadership style has positive
influence on the effectiveness of performance-based budgeting and commitment
while goal orientation has no effect on the effectiveness of performance-based
budgeting. Based on the goodness of the model, the regression model can be used
to predict the effectiveness of performance-based budgeting. While the
effectiveness of performance-based budgeting can be explained by the six
variables: the competence of human resources, information, goal orientation,
performance measurement, leadership style and commitment of 89.6%
