PENGARUH PARTISIPASI ANGGARAN DAN SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA HOTEL DIKOTA PALEMBANG

This Study aimed to examine the effect of budgeting participation and management accountint information systems to managerial performance at the hotel in the city of Palembang. Samples were middle managers by using purposive sampling method. The research sample obtained is 50 respondents. Hypothesis testing using multiple linear regression model. The results showed that the participation budget does not affect the performance of the managerial and management accounting information systems broadscope have an influence on managerial performance. Keywords : Budgeting Participation, Management Accounting Information System, Managerial Performance