Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Pelimpahan Wewenang Sebagai Variabel Moderating

Sari

This research is done to find out the roles of corporate actors in budgetary participation as
expected as corporate goals. The budget participation is needed by delegation of authority to give
chance to staffs to be participated in the process of budget preparation.
It is therefore necessary to analyze the effect of budgetary participation on managerial performance
and delegation of authority in moderating the effect of budgetary participation on managerial
performance.
The populations that are in charge in this study were 52 staffs who are participated in the
implementation of the budgetary participation and they were stated as research sample. The method
that used was interview using questionnaire method then it was analyzed by using doubled linear
regression.