Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kepuasan Kerja dan Kinerja Manajerial

by jurnalpeluang

Debby Likumahua

Dosen Fakultas Ekonomi

Universitas Kristen Indonesia Maluku

Abstract; The purpose of this study is to investigate whether participation in the preparation of budget influence job satisfaction and managerial performance. Data collection techniques in this research is by distributing questionnaires and interviews. Analysis of the data used is simple linear regression. This research was conducted in Surabaya, in some companies with a sample of marketing managers, production managers, personnel managers and financial managers, which in total amounted to 50 respondents. The results of this study is the first that there was no influence budgetary participation on job satisfaction. The second is that there is no budgetary impact on managerial performance.

Keywords; preparation of budgetary participation, job satisfaction, managerial performance.