PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN, MOTIVASI DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING

Abstract

this study aimed to determine (1) the effect of budgetary participation on managerial performance in the preparation of the budget, (2) the effect of leadership style on the relationship between budgetary participation and managerial performance, (3) the effect of motivation on the relationship between budgetary participation and managerial performance, and (4) the effect of job relevant information on the relationshipbetween budgetary participation and managerial performance. The subjects of this study are all managers in bank riau kepri. The data was collected by distributing questionnaires to 138 respondents, but only 85 respondents who fill out the questionnaires. The analysis tool is using Partial Least Square (PLS) program version 2.0. The result show that budgetary participation has positive and significant effect on managerial performance. Furthermore, job relevant information has positive and significant effect with budgetary participation and the managerial performance. The data of this study failed to support the mediating rate of leadership style and motivation on the relationship between budgetary participation and the managerial performance.