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PENGARUH PARTISIPASI MANAJERIAL DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PADA PT. BANDUNG INTI GRAHA

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ABSTRACT EFFECT OF MANAGER PARTICIPATION IN BUDGETING TO MANAGERIAL PERFORMANCE AT PT. BANDTII\G INTI GRAHA By: JAMIAI\I IIABEAIIAN The intent and purpose of this research is to determine the achievement of managers performance by participation manager in budgeting, and the influence of manager participation in budgeting on managerial performance at PT. Bandung IntiGraha. The research method used in this research is descriptive method, by collecting data through interviews, company documents, and through questionnaires. In this study does is to analyze the budget data and processing the parent questionnaires distributed to 12 respondents regarding the managerial participation in budgeting on managerial performance. The results showed that the PT. Bandung Inti Graha applying the combined system Top Down and Bottom Up in preparing the master budget. lnfluence participation in budgeting manager to managff performance is known to negatively affect the results rs = -0.1 14 and t = 0.3622, table = 2.228, this shows that th;mg < thbt., show that Ho is accepted. In other words, the absence of sigr.ificant influence ofparticipation in the preparation of budget managers on managerial performance. The results of the calculation of the coefficient of determination was found Kd = 1.2%. Showed that only 1.2%o clnnge in perforrnance is affected by the manager's participation in the preparation of master budget and the remaining 98.8% is influenced by other factors.