Jurnal Valid

This study aimed to examine the effect of participation, motivation, and
Delegation of authority in budgeting on managerial performance. The population in this study was the BPR managers in the Lombok Island with a sample of 51 people as respondent. The analysis tool used is multiple linear regression with program SPSS (Statistical Product and Service Solution) with the participation variable (X₁), motivation (X₂), and the delegation of authority (X₃) as the independent variable, while the managerial performance (Y) is the dependent variable. Hypothesis testing is done with a simultane ous test (F test) and partial test (t test) and then testing instruments uses validity and reliability, and testing the data include classic assumption test, normality test, multicollinearity, heteroscedasticity test. The results show that the participation of the delegation of authority and influence on managerial performance, while motivation has no effect on managerial performance at BPR throughout the island of Lombok. Thereby to rising of performance at PT. BPR throughout the Island of Lombok must to attention participation and delegation of authority in budgetting of magerial level.

Keywords: Participation budgeting, motivation budgeting, delegation of Authorityin  budgeting and performance managerial.

BAGIKAN