PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Perguruan Tinggi Swasta Di Kota Palembang)

This study aims to examine the effect of budgetary goal characteristics to managerial performance. The population of this study were private colleges in Palembang City. Samples determined by using purposive sampling method. Testing the hypothesis using multiple regression analysis method with help of SPSS Ver. 17.0. The test result showed that the first hypothesis (H1a) which state that budget participation influence on managerial performance, rejected. The second hypothesis (H1b) which state that budget goal clarity influence on managerial performance, rejected. The third hypothesis (H1c) which state that budget evaluation influence on managerial performance, rejected. The fourth hypothesis (H1d) which state that budget feedback influence on managerial performance, rejected. The fifth hypothesis (H1e) which state that budget goal difficulty influence on managerial performance, rejected. Keywords: Budgetary goal characteristics, Managerial performanc