PENGETAHUAN ANGGARAN, EFEKTIVITAS PARTISIPASI DAN AKUNTABILITAS DALAM HUBUNGANNYA DENGAN KEPUASAN ATAS PELAKSANAAN ANGGARAN BERBASIS1KINERJA PENGETAHUAN ANGGARAN, EFEKTIVITAS PARTISIPASI DAN AKUNTABILITAS DALAM HUBUNGANNYA DENGAN KEPUASAN

Authors

  • Syarifah Hudayah

DOI:

https://doi.org/10.24258/jba.v8i1.83

Abstract

This research examines the relationship between knowledge of budgeting in government, effectiveness of participation and public satisfaction of performance-based budgeting implementation. The exogenous variabel in this research is budgeting knowledge, while the effectiveness of participation and satisfaction of performance-based budgeting implementation as an endogenous variabels. The primary research data was taken from questionnaires spread to 200 respondents using judgment sampling. Hypothesies are examined using the path analysis. The result indicates that low effectiveness of participation is caused by the lack of understanding of society about budgetary system. Satisfaction of performance-based budgeting implementation variabel is not significantly influenced by understanding of budgetary but the effectiveness of participation.  
Keywords: Budgeting knowledge, effectiveness of participation, judgment sampling and performance-based budgeting implementation 

Penelitian ini menganalisis hubungan antara pengetahuan anggaran, efektifitas partisipasi dan kepuasan masyarakat atas implementasi anggaran berbasis kinerja. Variabel eksogen dalam penelitian ini adalah pengetahuan anggaran, kemudian sebagai variabel endogen adalah efektifitas partisipasi dan kepuasan masyarakat atas implementasi anggaran berbasis kinerja. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner yang disebar kepada 200 responden yang menggunakan metode sampling Judgement Sampling. Hipotesis penelitian diuji dengan menggunakan alat analisis Path. Hasil penelitian mengindikasikan bahwa rendahnya efektifitas partisipasi dalam penganggaran disebabkan oleh rendahnya pemahaman masyarakat tentang sistem penganggaran. Kepuasan implementasi anggaran berbasis kinerja tidak dipengaruhi secara signifikan oleh pengetahuan tentang anggaran tetapi dipengaruhi oleh efektifitas partisipasi.  
Kata Kunci: Pengetahuan anggaran, efektifitas partisipasi, dan kepuasan masyarakat atas implementasi kinerja berbasis anggaran

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How to Cite

Hudayah, S. (2014). PENGETAHUAN ANGGARAN, EFEKTIVITAS PARTISIPASI DAN AKUNTABILITAS DALAM HUBUNGANNYA DENGAN KEPUASAN ATAS PELAKSANAAN ANGGARAN BERBASIS1KINERJA PENGETAHUAN ANGGARAN, EFEKTIVITAS PARTISIPASI DAN AKUNTABILITAS DALAM HUBUNGANNYA DENGAN KEPUASAN. Jurnal Borneo Administrator, 8(1). https://doi.org/10.24258/jba.v8i1.83

Issue

Vol. 8 No. 1 (2012)

Section

Articles

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Copyright (c) 2014 Author(s)

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