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PENGARTUH PARTISIPASI MANAJER DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PADA PT. FRIGOGLASS

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ABSTRACT EFFECT OF MANAGER PARTICIPATION IN BUDGETING TO MANAGERIAL PERFORI}IANCE A'I' FT. TRIGOGLASS ROY GEI}IBIRA SATRIA This study aims to determine hou'the applrcalion manager participation in budgeting. performance achievenretrts, and the influence of t.uanager participatiolr in budgerrrrg to managerial performance at PT. Fngoglass ln this study the research method used is descrrptive method, the technique of collecting data through direct obsen'ation, inten'ie"rs. compan-v documents, questionnaires and literature. The analysis performed is the analysis and processtng of questionnaires distributed to 32 respondents regardrng the particrpation of managers in bud-eeting and managerial performance. Implementation of the budget at PT. Frigoglass is a combination of Top Dorvn and Botlom Up. Participation influence managers in budgeting on managerial performance have a positive note. It can be seen from rs: O 627 and t count = 4.2589. t table: 2.0484. This shor*s that th,t*P Tr"u.r is 4.2589> 2.0484. This shows that Ho is rejected So there is a significant effect of participation in the preparation budget manager of managenal performance While to knorv the size of contribution variables X (manager role in budget participation) to variable Y (managerial performance) can be seen from the coefficient of daermination of 39.31Vo, 39 3l% u'hich indicates that changes in managenal performance is affected by participation rn the preparation of the budget manager. .And the remaining 6O.694,/o influenced by other factors