PENGARUH ANGGARAN PARTISIPASI DAN KEPUASAN KERJA TERHADAP KINERJA MANAJERIAL PADA PT. X DI DENPASAR
Author : I Made Sudana, Istiarto
ABSTRACT
The process of preparation of the budget is an important and complex activities, which give rise to functional and dysfunctional impact on attitudes and behaviour of members of the organization. The preparation of the budget for participation involving all ranks of both upper, middle manager and under involved then it will arise a sense of responsibility for implementing the budget. Job satisfaction is purely individual. Each individual in the Organization must have the satisfaction level varies according to the system and values that apply to the Organization. This research was conducted at PT. X in Denpasar, by taking a sample of 37 people managers and Assistant managers who devise and execute the budget. Analytical techniques used multiple linear regression analysis, based on research conducted concluded that budget participation and job satisfaction simultaneously affect managerial performance significantly
Keyword : Budget Participation, Job Satisfaction, Managerial Performance
