Pengaruh locus of control terhadap hubungan antara partisipasi penyusunan anggaran dengan kepuasan kerja dan kinerja manajerial

The purpose of study is to reexamine relation between participative budgeting with job satisfaction and managerial performance. Locus of control, as a personality variable and as a condition factor, is regarded to be able moderate this relation. The object of this is managers of manufacture business in Jakarta and Semarang. Multiple regression are analysis tolls that have been used to answer the problem and research hypothesis. The result of research shoes that participative budgeting has significantly positive impact to job satisfection and also to managerial performance. The result between participative budgeting and locus of control has significantly negative impact managerial performance but has significantly negative impact to job satisfaction