Resumen
This research is dealt with political factors using internal and external organization supports as proxy. Besides that, it also uses information system as variables that influence work performancemeasurement development as well as the utilization of performance information in budgeting. This research attempts to test and confirm whether such factors are consistently influentialtoward work performance measurement development and utilization of performance information in budgeting as conducted by the previous studies. It uses random sampling system,consisting of 316 executives with the echelon ranks of 2, 3, and 4 at the regional governmentoffices, Jogjakarta, Indonesia. This research reveals that political factor influence utilization of performance information in budgeting, both directly and indirectly through performancemeasurement development. In addition, information system capability, incapabilityof explaining and assessing performance metrics (as technical factors) do not influence either directly or indirectly both work performance measurement development and utilization of performance information in budgeting. Yet, another technical factor, which is technical knowledge, has significant influence toward work performance measurement development in budgeting. These findings imply that the change into performance measurement-based budgetingis influenced by the regional governments internal and external support, external participationssuch as society for escorting the regional government officials in facing the budgeting system change.