PENGARUH PARTISIPASI ANGGARAN DAN BUDGET GOAL COMMITMENT TERHADAP KESENJANGAN ANGGARAN PADA DINAS KEHUTANAN PROVINSI MALUKU.

Abstract

Abstract: This study aims to identify and analyze empirically the effect of budgetary participation and budget goal commitment to budgetary efficiency in public sector organizations. This study, using a data type that is classified into primary data and secondary data. Subsequently analyzed using analysis method Test Assumptions Classic. The results of quantitative research shows that that the most dominant variable is a variable budget participation (X1) with the largest value of the Beta coefficient is equal to - 0561. Value of r = 0.859 shows that the relationship variables budgetary participation and budget goal commitment with a budget gap of 0.859 or 85.9%. Value of the correlation coefficient (r) indicates that there is a strong association budget participation and budget goal commitment with a budget gap in drafting and implementing the Forest Service budget in Maluku Province.

Keywords: participation budget, budget goal commitmen