PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING (Survei Pada Satuan Kerja Perangkat Daerah di Kabupaten Karimun)

Abstrak

The purpose of this study is to determine and analyze the effects of the Effect of Budget Participation on Manejerial Performance which is moderated by Job Satisfaction and Job Relevant Information. Data from this study were obtained through Primary data in the form of questionnaires distributed for Manejerial Performance in Government Institutions in Karimun Regency with a survey method. The population is the Head of Field as the principal or objective of the research (Manager) and Head of Service as evaluator of Performance Manager (Head of Field). This study used 93 respondents with 24 Heads of Agency in each SKPD and the rest were several heads of fields in the agency. From this research, R Square is 0.780. The results of the significance test of the structural model coefficient (Structural Model Path Coefisient) are Budget Participation with Manejerial Performance has a value of P Value 0.042 and statistics 2.03, Job Satisfaction with Manejerial Performance has a P value of 0.88 and a statistic of 0.14, Job Relevant Information with Management Performance has a value of P Value 0, and a statistic of 6.55. Budget Participation in moderation by Job Satisfaction with Manejerial Performance has a value of P Value 0.34 and statistics of 0.94, Budget Participation moderated by Job Relevant Information with Management Performance has a P value of 0.36 and a statistic of 0.90 . The results of the testing of the Hypothesis show that Budget Participation has a significant influence on Manejerial Performance but the two moderations used in this study cannot moderate Budget Participation on Manejerial Performance. Processing data using Smart PLS 3.0