PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA DAN PENGETAHUAN MANAJER TENTANG MANAJEMEN BIAYA SEBAGAI VARIABEL PEMODERASI

This study aims to knows relationship between budgetary participation on managerial performance. In this study there are other factors that are considered as the moderating role. That moderating variabel are the manager's knowledge of cost management and job satisfaction. This research was conducted in the Hospitality field services company in the city of Palembang. The data obtained from the primary data by distributing a questionnaire to 60 managers. From the
60 questionnaires distributed, only 33 questionnaires that can be processed with a level useable response rate 55%. The examined data are qualified from validity, reliability, classical assumptions (except multicollinearity), and suitability test of the model. The analysis method that used was Moderated Regression Analysis.
The results showed that simultaneous independent variables can affect the dependent variable. However, if tested separately, the variable budgetary participation, cost management knowledge, and job satisfaction does not affect
the managerial performance variable.

Keywords: Participation Budget, Cost Management Knowledge, Job Satisfaction and Managerial Performance