Nukus State Pedagogical Institute Inamjam Batyrovich Madiyarov 09 30 2018 09 30 2018 244 247 10.15863/TAS.2018.09.65.41 http://www.t-science.org/arxivDOI/2018/09-65/09-65-41.html MANAGERIAL BUDGETING PERFORMANCE TO JOB RELEVANT INFORMATION, DELEGATION OF AUTHORITY, AND MOTIVATION

Diyah Pujiati, STIE Perbanas
2018 Theoretical & Applied Science  
Impact Factor: ISRA (India) = 1.344 ISI (Dubai, UAE) = 0.829 GIF (Australia) = 0.564 JIF = 1.500 SIS (USA) = 0.912 РИНЦ (Russia) = 0.156 ESJI (KZ) = 4.102 SJIF (Morocco) = 5.667 ICV (Poland) = 6.630 PIF (India) = 1.940 IBI (India) = 4.260 Philadelphia, USA 248 Abstract: This study aimed to analyze is an effect of budgetary participation on managerial performance with job relevant information, delegation of authority, and motivation as a moderating variable. This study uses a survey method using
more » ... survey method using a questionnaire as a primary data collection. The populations in this study are all managers at stateowned enterprises in Surabaya. Samples were low and middle manager. Data analysis model used was simple linear regression and moderated regression analysis. Tests on the first hypothesis shows that the influence of participation budgeting on managerial performance. Tests on the second hypothesis indicates that the job relevant information as moderating variable affecting the relationship between budgetary participation and managerial performance. While testing the third hypothesis indicates that the delegation of authority as moderating variable can not affect the relationship between budgetary participation and managerial performance. Fourth hypothesis testing showed that motivation as a moderating variable may affect the relationship between budgetary participation and managerial performance.
doi:10.15863/tas.2018.09.65.42 fatcat:nhq5nxpgw5eehfayawbmedjete