PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI JOB RELEVANT INFORMATION DAN PERSEPSI INOVASI

Abstract

This research aimed to examine the effect of budget participation on the managerial performance throught job
relevant information dan innovation perception as is intervening variabel. The research was quantitative with
survey as the instrument. This technique was used by giving some questionnaires directly to the respondents.
While, the sample was all members or representative of each department, divison, and employees who involved in
the process of budget arrangement. Moreover, there were 45 respondents as sample. Furthermore, the population
was PT. Boma Bisma Indra (PERSERO). In addition, the data analysis technique used Structural Equation
Modeling (SEM) with WarpPLS 3.0. The research result concluded the budget participation had positive and
significant effect on the managerial performance and job relevant information. On the other hand, the budget
participation did not effect significantly innovation perception. Meanwhile, job relevant information and
innovation perception had positive and significant effect on the managerial performance. Besides, for budget
participation, it had significant effect but indirectly on the managerial performance throught job relevant
information. On the other hand, budget participation indirectly did not effect significantly on the managerial
performance throught innovation perception.
Keyword: budget participation, managerial performance, job relevant information, innovation perception