PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LEASING DI PALEMBANG

This study aimed to examine the effect of budget participation on managerial performance with locus of control as a moderating variable on a leasing company in Palembang. The population in this study were all leasing companies listed in the yellow pages of the city of Palembang. Determination of samples was done by using purposive sampling method, resulting in the can total sample of 58 respondent. The analytical method used in this study is multiple regression analysis and hypothesis test used was t test with SPSS Statistics 17. The results of this study show that (1) no effect of budget participation on managerial performance. (2) The locus of control is not able to moderate budget participation to managerial performance. Keywords: Participation Budget, Locus of control, managerial performance, the leasing company