Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Motivasi sebagai Variabel Moderating (Studi Kasus Perguruan Tinggi Swasta di Kota Semarang)

Many studies in accounting behaviors that paying attention toward the problem of the relationship of budget participation and managerial performance, and it is due to the different findings in research results. This study aimed to determine the influence of budget participation on managerial performance, and to determine influence of work motivation on the relationship of budget participation and managerial performance. The samples are 44 respondents which consisted of Chairman of the Program in the College of Semarang. Data analysis used multiple linear regression test.Tthe results of the study concluded that the budgetary participation had positively and significantly affect on managerial performance. Thus, this study supports the hypothesis 1, which means the involvement of managers (Chairman of courses) Colleges of Semarang in budgeting affect managerial performance. Results of multiple regression analysis showed the interaction between budget participation and work motivation and managerial performance was not significant. This means that work motivation did not act as a moderating variable to the effect of budget participation on managerial performance