PUTRA, HARNAS WIDYA (2016) Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Pengetahuan Tentang Manajemen Biaya dan Kepuasan Kerja Sebagai Variabel Moderating (Studi pada Manajer Tingkat Menengah di Perusahaan Manufaktur Di Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aimed to examine the effect of budget participation on managerial performance with knowledge of cost management and job satisfaction as a moderating variable. The sample in this research is 76 respondents to the sampling technique is purposive sampling that mid-level manager at a manufacturing company in Banten province who have implemented a budgeting system. Data were collected by distributing questionnaires directly to the respondents concerned. The analytical method used is simple regression analysis and test interactions or Moderated Regression Analysis (MRA). The data were processed using software IBMStatistical Package For Social Science (SPSS) version 20. The results of this study revealed that the budget participation has positive influence on managerial performance and the relationship is negatively affected by job satisfaction and positively influenced by the knowledge of cost management, and the second moderating variables such as knowledge about the cost management and job satisfaction simultaneously positive effect the relationship between budgetary participation and managerial performance. Keywords: Budget Participation, Managerial Performance, Knowledge of Cost Management, Job Satisfaction

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