Pengaruh Strategi Manajerial Terhadap Hubungan Antara Penggunaan Anggaran Dengan Kinerja Manajerial

This study aims to determine the effect of managerial strategies on the
relationship between the use of budgetary and managerial performance. The
sample in this study was the manager at the bank in Palembang. Sampling was
done by purposive sampling technique, with the criteria that the bank manager has
a minimum term of 3 years for work unit, and has a superior and subordinate who
activities that will help. The data was collected by distributing questionnaires to
18 banks in Palembang city. Data collection was conducted from 5 March 2013 to
1 April 2013.
Analysis begins with testing the validity and reliability by using the
pearson product moment method. Further testing classical assumptions. Results of
hypothesis testing with moderasian regression analysis showing that the first
hypothesis (H1) which states that the use of the budget in a positive and
significant effect on managerial performance and while the second hypothesis
(H2) which states that there is no positive and significant effect between
managerial strategy as moderating variabel in the relationship between the use of
budgetary and managerial performance.