PENGARUH MOTIVASI DAN PELIMPAHAN WEWENANG SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL (STUDI EMPIRIS PADA BEBERAPA PERUSAHAAN MANUFAKTUR DI SEMARANG)
Abstract: This research
purpose is to test empirically the effect of budget participation on manager
performance with motivation and responsibility chance as moderating variables.
The Respondents of this research are manager, chief executive and supervisor of
6 manufactories corporate in Semarang city, where each manufacture corporate
was gave ffteen (15) quesioner directly. Samples was choosed with criterias
manager, sub-leader, and supervisors who activaly involve with budget setter
and performance evaluation. These results of research suggest that frst, budget
participation have effect directly on manager performance, second budget
participation have effect indirectly on manager performance via motivation and
third responsibility chance as moderating variables on the effect budget participation
on manager performance.
Keyword: motivation,
responsibility chance, budget performance and manager participation
Kode Jurnal: jpakuntansidd120534
