Pengaruh sistem penganggaran, sistem pelaporan dan analisis, dalam hubungan antara partisipasi dengan efisiensi dan efektifitas anggaran

Abstract

The Relationship between the budgetary participation and the budget effectiveness and efficiency forms an interesting topic not only in business but also in education. However, research in educational domain has been very limited in number. This study was intended to examine effects of the budgeting, reporting and analysis systems on the relationship between the budgetary participation ani the budget effectiveness and efficiency. The research's data was collected by mailing questionnaires to the Assistants of the Dean, the Institutions in Daerah Istimewa Jogyakarta. The questionnaires mailed were 150 sets with response rate of 34.6{r% (52) and unusable rate of 19.23% (10). The sample was taken by pusposive sampling technique and the hypotheses were tested by using Multiple Regression and Correlation analysis. The results of the study showed that the participation, the budgeting, reporting and analysis system together effected the effectiveness and efficiency with multiple r of 0.546 and p value of 0.003. The smaller the difference between the budgetary participation expected and the budgetary participation made, the bigger the attention given to the needs of the institutions members. persons who had high scores in participation variable also had capabilities that were reflected in the improved effectiveness and efficiency of the budget.