PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI

This study aims to determine whether or not the motivation able to moderate the relationship between participation in budgeting and managerial performance. The population in this study is the manager who is working on manufacturing firms which are legal entities PT in Palembang. Samples were determined using convenience and purposive sampling method. The research sample obtained are as many as 34 respondents. Hypothesis testing using methods moderated regresion analysis (MRA) with SPSS Ver. 23. Based on the results of this study concluded that there is influence of budget participation on managerial performance but the research hypothesis (Ha) states that motivation is able to moderate the relationship between participation in budgeting and managerial performance, rejected. This means that motivation does not act as a moderating variable in the relationship between budget participation on managerial performance. Keywords: participation in budgeting, managerial performance, motivatio