ANALISIS PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DENGAN JOB RELEVANT INFORMATION SEBAGAI MODERAT VARIABEL TERHADAP KINERJA MANAJERIAL
(Studi kasus di PT Perkebunan Nusantara III)
Ebenezer Sipayung, Nazaruddin, Iskandarini
Magister ManajemenSekolahPascasarjanaUniversitas Sumatera Utara
Abstract
Participation budgeting is a managerial approach that generally can improve managerial performance. problems faced by PT. Perkebunan Nusantara III is in the performance evaluation management, there occurs a deviation between actual employment with the company’s budget planning where the deviation is unfavorable for the management of the Company that is necessary to study the preparation of CBP.
The results showed budgeting participation positively influence managerial performance. This means that the involvement of managers and Head of PT. Perkebunan Nusantara III in budgeting influence managerial performance. The result of the interaction between participation and job relevant information with significant managerial performance. It menunujukkan job relevant information acts as a moderating variable to the influence of budget participation and managerial performance.
Keywords: Performance Evaluation, participation Budgeting, Job Relevant Information
ANALISIS PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DENGAN JOB RELEVANT INFORMATION SEBAGAI MODERAT VARIABEL TERHADAP KINERJA MANAJERIAL