Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Kinerja Keuangan Pada Dinas Perindustrian dan Perdagangan Provinsi Nusa Tenggara Timur

This study aims to determine how financial performance at the Industry and Trade Office of East Nusa Tenggara Province is influenced by performance-based budgeting. The research method used is quantitative with a causal associative approach. The population used in this study were all employees at the Industry and Trade Office of East Nusa Tenggara Province totaling 95 people and the sample used was 68 respondents who were sampled using purposive sampling techniques, where samples were taken according to certain criteria. Data analysis techniques used in this study include simple linear regression, t-test and determination coefficient test using SPSS 21. The results of the t-test showed a calculated t value of 9.893 greater than the t-table value of 1.999773 and a significance value of 0.000 smaller than the probability value of 0.05. The results of this study indicate that the performance-based budget variable has a positive and significant influence on financial performance at the Industry and Trade Office of East Nusa Tenggara Province.