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 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