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

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.