摘要:The purpose of this study is to describe the factors that influence budget planning
at the State Primary School. This study uses quantitative research methods. The
population in this study was the State Primary School in Yogyakarta Province in
the amount of 1478 schools, with a sample of 284 schools. The sampling technique
used is cluster random sampling. The collection technique uses a questionnaire.
Data analysis technique uses Structural Equation Model (SEM) analysis with the
help of Lisrel 8.80 Software. The results showed that; (1) there is a significant
effect on the variable of school objective, school management, School Work
Planning (SWP) and Operational Work Planning (OWP) on budget planning
variable, with respectively 0.24, 0.16, 0.18 and 0.37: (2) There is no influence of
work involvement variable on budget planning variable; (3) there is a significant
effect of school objective variable, school management, and work involvement on
OWP, respectively 0.28, 0.32 and 0.22; (4) there is a significant effect of school
objective variable, school management, and work involvement on OWP of 0.29,
0.24 and 0.24. The measurement model developed through eleven hypotheses is fit
with the data obtained in the field, because it meets the criteria of Goodness of Fit.