Budget Management Performance: Evidence from State Local Government at Bali, Indonesia

  • Ni Made Kaswan Dewi Udayana University, Kampus UNUD Rd., Bali 80361, Indonesia
  • Ida Bagus Putra Astika Udayana University, Kampus UNUD Rd., Bali 80361, Indonesia
Keywords: Budget Management Performance, Competence, Motivation, Organizational Commitment, Working Environment.


This study was done due to obtain empirical evidence of the internal factors that consist of competence, motivation, organizational commitment, and external factor that consist of budgeting management’s working environment at Bali State Local Government. This study was carried out on Bali’s Regional Governmental Device. Dataset used in this study were obtained from distributed questionnaire to respondents. This study is using probability sampling method and proportionate stratified random sampling technique, and the final respondent was 236 people. This study is using multiple reggression to analyze the data. This study suggest that there are partially positive impacts from Competence, Motivation, Organizational Commitment, and Working Environment to Bali’s Local Government Budget Management Performance.


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