PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING

This research aims to examine the effect of budget participation on managerial
performance through job relevant information as moderating variable.
Population in this research is all the banks located in Palembang City. Method of
sampling that used in this research is convenience sampling method, the amount
of samples are 52 respondents from 13 banks in Palembang City. This research
used Moderated Regression Analysis (MRA) model and t test for hypothesis testing with a software called SPSS 20. The results indicated that job relevant
information couldn’t moderatethe relation between budgetary participation and
managerial performance.

Keywords: Budget Participation, Managerial Performance, and Job Relevant Information