PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIALDENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING

This research aimed to examine the effect of budget participation on managerial performance with environment uncertainty as moderating variable. Population in this research are bank company in Palembang. Research sample assigned with purposive sampling technic. Samples taken were 60 respondent from 30bank company in Palembang. The method of collecting data used direct observation and survey, it gotten by devinding the quitioners to the respondenses. This research used Moderated Regression Analysis (MRA) with software SPSS 20. The results showed that the uncertainty of the environment can not moderate the relationship of budget participation and managerial performance . Keyword :Budget Participation, Managerial Performance, and Environment Uncertainty