Journal Universitas Halmahera
Abstrak
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial dengan Kepuasan Kerja sebagai Variabel Pemoderasi
Alfred Labi
The purpose of this research is to analyse the influence of budget participation on managerial performance by using job satisfaction, as moderating variables. The inconsistency results of the prior researchs about the influence of budgetparticipation on managerial performance become a motivation of this study Data are collected using a mail survey method. From sample 85 questionnaires which distributed to public managers to 22 SKPD, 63 questionnaires were sent back, for then analyzed by linear regression technique. The results of these study indicate that the influence of budget participation on managerial performance is positive and signifcant. The results also show that the interaction between budget participation and commitment orgazation influences the manajerial performance. The results also show that the interaction between the budget participation and and job satisfaction influences to the manajerial performance.