The effectiveness of higher education autonomy implementation in balanced scorecard perspective towards learning quality

Abstract

Qualitative research using data analysis method in forms of associative evaluation is aimed to evaluate effectiveness and relationship level and contribution of higher education implementation in a balanced scorecard, which covers four sub-factors, such as financial, customer, internal process, and learning and growth perspective towards learning quality. This research is based on the theory of Two Factors, which was proposed by Frederick Herzberg. The research was conducted at the Faculty of Tarbiyah dan Keguruan of State Islamic University of Sunan Kalijaga Yogyakarta with 242 of 610 S-1 degree students in academic year 2015 as the samples.  The research indicates a relationship between higher education implementation in a balanced scorecard perspective, which is a financial perspective (x1) towards learning quality (Y) takes effect based on a comparison between result of bivariate (ryx) and partial correlation (ryx.z). The obtained value is ryx < ryx.z, and regression analysis result of the contribution of Variable X1 to Y is 1.8%. While the relationship between higher education implementation in balanced scorecard perspective which involves perspectives of customer (X2), internal process (X3), and learning and growth (X4) and learning interest (Z). It is based on the comparison of bivariate (ryx) and partial correlation analysis result (ryx.z) which obtains value of ryx > ryx.z for three independent variables (X2, X3, and X4). Based on the result of regression analysis, contribution of variable X2 towards variable Y which is mediated by Z is 45.7%, contribution of variable X3  to Y which is mediated by Z is 42.3%. The result which is obtained from multiple regression analysis of variable X1, X2, and X3 towards Y is 49.3%.