EFEK PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING. (Studi Kasus pada PT. Citra Raya Grup Tbk. di Surabaya)

PT. Citra Araya Grup Tbk. located in Surabaya must always follow newest technology development. The problem in this research is whether budgeting participation affects managerial performance and also affects managerial performance through motivation as intervening variable. Method used in this research is path analysis whereas sampling technique used is probability sampling with sample random sampling. Based on the research, error probability value of budgeting participation (X1): managerial performance is (0,0000 < α (0,05), therefore budgeting participation (X1): has significant effect toward managerial performance. While for indirect (0.2182) < direct coefficient (0,7752), is means motivation variable does not effect budgeting participation has a significant effect toward managerial performance and motivation should not be used as intervening variable between budgeting participation and managerial performance. Keyword: budgeting participation, motivation, managerial performanc