Afrah Junita, Erlina, Erwin Abubakar, Iskandar Muda, Syukriy Abdullah
The purpose of this research is to test influence of Budget Participation and Leadership Style against rebudgeting on the work unit of regional apparatus (SKPD). Data were collected using questionnaires filled out by respondents from SKPD at 18 (eighteen) local government regencies/cities in Aceh, Indonesia for 110 (one hundred) questionnaires out of 150 were distributed. The results showed that Budget Participation and Leadership Style had a positive influence on SKPD rebudgeting. The finding of this research is to find that agency problems in regional budgeting have a bearing on leadership. In addition, the leadership style of the regional head as the regional financial authority is related to the process of budgeting based on the performance-based budget of local government and should be used on the performance indicators in the proposal of every program and activity. © Academy of Business and Retail Management Research.
Faculty of Economics and Business, Universitas Samudra, Langsa, Indonesia; Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia; Faculty of Economics and Business, Universitas Syiah Kuala, Indonesia
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