Artikel
Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality
This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets of valid data were successfully collected as the samples. Variant-based partial least squares- structural equation modeling (PLS-SEM) was employed to assess the research hypotheses. The study reveals that management competence and reward systems have a positive impact on PBB implementation, and that PBB has a positive effect on HEI quality. The study also finds that PBB plays a role as an intervening variable in the relationship between management competence and reward systems in relation to HEI quality.
- Sprache
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Englisch
- Erschienen in
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Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-22 ; Abingdon: Taylor & Francis
- Klassifikation
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Management
Educational Finance; Financial Aid
Higher Education; Research Institutions
Accounting
- Thema
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management competence
reward system
organisational commitment
performance-based budgeting
higher education institution
quality
- Ereignis
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Geistige Schöpfung
- (wer)
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Pratolo, Suryo
Sofyani, Hafiez
Anwar, Misbahul
- Ereignis
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Veröffentlichung
- (wer)
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Taylor & Francis
- (wo)
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Abingdon
- (wann)
-
2020
- DOI
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doi:10.1080/23311975.2020.1786315
- Handle
- Letzte Aktualisierung
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20.09.2024, 08:22 MESZ
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Pratolo, Suryo
- Sofyani, Hafiez
- Anwar, Misbahul
- Taylor & Francis
Entstanden
- 2020