PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJARIAL TAMBAHAN PENGHASILAN PEGAWAI SEBAGAI VARIABEL PEMODERASI

Abstract

The purpose of this research is to find out the influence of the participatory budgeting to the managerial performance of the municipal Government of Surabaya with the employees’ perquisite as its moderating variable. The population is the structural officials of the local Government Work Unit (SKPD) of the municipal government of Surabaya and the samples are 117 respondents. The Simple regression analysis technique is used to analyze the influence of participatory budgeting to the managerial performance of the municipal Government of Surabaya and moderated regression analysis is employed to test employees’ perquisite as the moderation variable between the participatory budgeting and the managerial performance of the municipal Government of Surabaya. The result of this research describes that participatory budgeting does not have any significant influence to the managerial performance of the municipal Government of Surabaya. On the other hand the employees’ perquisite has significant influence to the managerial performance of the municipal Government of Surabaya, whereas the results of moderated regression analysis test describes the employees’ perquisite as the pure moderator. The conclusion of this research is the existence of the employees’ perquisite will strengthen the influence of participatory budgeting to the managerial performance in the municipal Government of Surabaya.