Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality

Artikel

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-22 ; Abingdon: Taylor & Francis

Classification and Topics

• Classification: Management ; Educational Finance; Financial Aid ; Higher Education; Research Institutions ; Accounting
• Subject: management competence ; reward system ; organisational commitment ; performance-based budgeting ; higher education institution ; quality

Contributors, Location and Time

• Event: Geistige Schöpfung
• (who): Pratolo, Suryo ; Sofyani, Hafiez ; Anwar, Misbahul
• Event: Veröffentlichung
• (who): Taylor & Francis
• (where): Abingdon
• (when): 2020

Further information

• DOI: doi:10.1080/23311975.2020.1786315
• Handle: http://hdl.handle.net/10419/244880
• Last update: 10.03.2025, 11:42 AM CET