Pengaruh partisipasi dalam penyusunan anggaran terhadap kinerja manajerial pemerintah kota Yogyakarta dengan pendekatan kontigensi
SUTRISNA S., ANNA , Dr. Hardo Basuki, M.Soc.,Sc
The purpose of this reseach is to examine the existing relationship between budget participation and managerial performance. Empirically examined whether decentralisation and motivation are moderating variable that influence the relationship between budget participation and managerial performance. The sample of this research are taken from pure public sector organization in Municipal Government of Yogyakarta. From 130 sent questionnaire, there are 114 respondent than send their answer back. Only 109 questinnaire that fulfill the requierements to be processed in final analysis.
The empirical result using simple regression show that budget participation not influence the managerial performance. But empirically result using Moderated Regression Analysis (MRA) show that a fit between budget participation with moderating variable (decentralisation and motivation) does not effect managerial performance significantly.
Kata Kunci : Budget Participation, Managerial Performance, Desentralization
