PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION DAN PERSEPSI INOVASI SEBAGAI VARIABEL MODERASI

Abstract

The participation in the preparation of budgeting process is the involvement of managers in the preparation of budgeting process. The participation of budgeting preparation is expected to improve the managers’ performance. This research is meant to examine the influence of budgeting participation to the managerial performance with the job relevant information and innovation perception as the moderate variable. The method of this research is used quantitative approach. The population and research sample of this research is all managers or who has become representative of its department, division, field, department, or sub at PT Pelindo Marine Service. The sample collection has been done by using total sampling, the samples is same with the amount of population. The data source has been done by using primary data. The data analysis technique has been carried out by using moderated regression analysis through the program of IBM SPSS.The result of this research shows that the budgeting participation gives positive influence to the managerial performance. Meanwhile, job relevant information does not moderate the influence of budgeting participation to the managerial performance and innovation perception does not moderate the influence of budgeting participation to the managerial performance.
Keywords: Budgeting participation, job relevant information, innovation perception, managerial performance