Hubungan di antara penyediaan bajet berasaskan outcome dan gelagat pegawai di pusat tanggungjawab Universiti Utara Malaysia

Hubungan di antara penyediaan bajet berasaskan outcome dan gelagat pegawai di pusat tanggungjawab Universiti Utara Malaysia

The prime minister who is also the finance minister in his presentation of the 2010 budget announced the implementation of outcome-based budgeting (OBB) to be applied in the 10th Malaysian Plan to replace the Modified Budgeting System. OBB approach will place greater emphasis on the impact and effec...

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Main Author: Mohtar, Hasim
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
HJ Public Finance
Online Access:https://etd.uum.edu.my/5984/1/s814406_01.pdf
https://etd.uum.edu.my/5984/2/s814406_02.pdf
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id my-uum-etd.5984
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdul Kadir, Kadzrina
topic HJ Public Finance
spellingShingle HJ Public Finance
Mohtar, Hasim
Hubungan di antara penyediaan bajet berasaskan outcome dan gelagat pegawai di pusat tanggungjawab Universiti Utara Malaysia
description The prime minister who is also the finance minister in his presentation of the 2010 budget announced the implementation of outcome-based budgeting (OBB) to be applied in the 10th Malaysian Plan to replace the Modified Budgeting System. OBB approach will place greater emphasis on the impact and effectiveness of projects and programs rather than output alone. Any expenses incurred must deliver for value of money. Therefore the aim of this study is to analyze the behavior of officers who are responsible to prepare their departments’ annual budget. This study applies the theory of Planned Behavior (TPB) to determine the behavior of the officers in preparing OBB. There are three dimensions of independent variables namely attitude, subjective norms and perceived behavioral control. The respondents were the officers in UUM departments who are required to submit annual budget. A total of 41 questionnaires were analyzed. Data were analyzed using SPSS (statistical package for social science) version 22.0. Based on correlation analysis the three variables, namely attitude, subjective norm and perceived behavioral control have a significant positive relationship in preparation of OBB. Regression analysis showed that the attitude has significant impact on preparatioan of OBB, meanwhile the other variables namely, subjective norms a
format Thesis
qualification_name masters
qualification_level Master's degree
author Mohtar, Hasim
author_facet Mohtar, Hasim
author_sort Mohtar, Hasim
title Hubungan di antara penyediaan bajet berasaskan outcome dan gelagat pegawai di pusat tanggungjawab Universiti Utara Malaysia
title_short Hubungan di antara penyediaan bajet berasaskan outcome dan gelagat pegawai di pusat tanggungjawab Universiti Utara Malaysia
title_full Hubungan di antara penyediaan bajet berasaskan outcome dan gelagat pegawai di pusat tanggungjawab Universiti Utara Malaysia
title_fullStr Hubungan di antara penyediaan bajet berasaskan outcome dan gelagat pegawai di pusat tanggungjawab Universiti Utara Malaysia
title_full_unstemmed Hubungan di antara penyediaan bajet berasaskan outcome dan gelagat pegawai di pusat tanggungjawab Universiti Utara Malaysia
title_sort hubungan di antara penyediaan bajet berasaskan outcome dan gelagat pegawai di pusat tanggungjawab universiti utara malaysia
granting_institution Universiti Utara Malaysia
granting_department School of Business Management
publishDate 2016
url https://etd.uum.edu.my/5984/1/s814406_01.pdf
https://etd.uum.edu.my/5984/2/s814406_02.pdf
_version_ 1747828001690615808
spelling my-uum-etd.59842017-01-22T09:51:51Z Hubungan di antara penyediaan bajet berasaskan outcome dan gelagat pegawai di pusat tanggungjawab Universiti Utara Malaysia 2016 Mohtar, Hasim Abdul Kadir, Kadzrina School of Business Management School of Business Management HJ Public Finance The prime minister who is also the finance minister in his presentation of the 2010 budget announced the implementation of outcome-based budgeting (OBB) to be applied in the 10th Malaysian Plan to replace the Modified Budgeting System. OBB approach will place greater emphasis on the impact and effectiveness of projects and programs rather than output alone. Any expenses incurred must deliver for value of money. Therefore the aim of this study is to analyze the behavior of officers who are responsible to prepare their departments’ annual budget. This study applies the theory of Planned Behavior (TPB) to determine the behavior of the officers in preparing OBB. There are three dimensions of independent variables namely attitude, subjective norms and perceived behavioral control. The respondents were the officers in UUM departments who are required to submit annual budget. A total of 41 questionnaires were analyzed. Data were analyzed using SPSS (statistical package for social science) version 22.0. Based on correlation analysis the three variables, namely attitude, subjective norm and perceived behavioral control have a significant positive relationship in preparation of OBB. Regression analysis showed that the attitude has significant impact on preparatioan of OBB, meanwhile the other variables namely, subjective norms a 2016 Thesis https://etd.uum.edu.my/5984/ https://etd.uum.edu.my/5984/1/s814406_01.pdf text eng validuser https://etd.uum.edu.my/5984/2/s814406_02.pdf text eng public masters masters Universiti Utara Malaysia Abidin, Z., and Idris, M. K. (2009). 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