Pengaruh Penganggaran Partisipatif terhadap Kinerja Manajerial dengan Budaya Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating

Abstract

This study aimed to exam the effect of participatory budgeting on managerial performance in wich organizational culture and leadership styles as moderating variabel. This research used moderating regression analysis (MRA) to test the proposed. The survey was conducted on 144 personnel involved in the budgeting process from local government. The results of this study demonstrated that participatory budgeting interaction with organizational culture and leadership style is positively related to managerial performance. then interaction effect of participatory budgeting and organizational culture has negative impact on managerial performance. Meanwhile interactive effect of participatory budgeting and leadership style has positive impact on managerial performance.