Internal and External Factors Impact Budget Management Performance

ABSTRACT: This study aims to analyze the internal and external factors that affect the performance of budget managers (empirical study on the organization of the Karangasem district apparatus). The population used in this study were budget management officials at OPD in Karangasem Regency in the form of agencies and offices, namely: PA, PPK, and PPTK totaling 209 people. This study uses primary data obtained using a questionnaire where the respondents were taken based on purposive sampling, with a total sample of 87 people. The data analysis technique used multiple linear regression analysis. The results showed that competence, motivation, organizational commitment, and work environment had a positive effect on the performance of budget managers at OPD Karangasem Regency.
KEYWORDS: competence, motivation, organizational commitment, work environment, and performance of budget
managers