Pengaruh Akuntansi Pertanggungjawaban, Partisipasi Anggaran, dan Kepuasan Kerja terhadap Kinerja Manajerial PT Petrokimia Gresik

The purpose of this study was to determine the effect of responsibility accounting, budget participation, and job satisfaction on managerial performance. This study uses the dependent variable, namely managerial performance, while the independent variables used in this study are accountability accounting, budget participation, and job satisfaction. The population in this study is the managerial level of the cost accounting department, marketing department, and human resources department of PT Petrokimia Gresik such as Senior Vice President (SVP), Vice President (VP), section heads, section heads, and team heads. The sampling technique in this study used complete enumeration. The data analysis technique in this study used descriptive statistical analysis, measurement model analysis (outer model), structural model analysis (inner model) with the help of Smart-PLS application software version 3.3.3. The results of this study indicate that responsibility accounting and job satisfaction have no effect on managerial performance, while budgetary participation has a positive effect on managerial performance. Keywords: accountability accounting, budget participation, job satisfaction, and managerial performanc