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

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  • Suryo Pratolo
  • Hafiez Sofyani
  • Misbahul Anwar

Abstract

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.

Suggested Citation

  • Suryo Pratolo & Hafiez Sofyani & Misbahul Anwar, 2020. "Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1786315-178, January.
    • Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1786315
    DOI: 10.1080/23311975.2020.1786315
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    Cited by:

    1. Liying He & Kamisah Ismail, 2023. "Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.

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