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PENGARUH PARTISIPASI MANAJER DALAM PENGANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA MANAJERIAL SEBAGAI VARIABEL PEMEDIASI PADA PT. ASIAN ISUZU CASTING CENTER

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ABSTRACT EFFECT OF PARTICIPATION IN BUDGETTNG MANAGER ON MANAGERIAL PERFORMANCE WITH MANAGERIAL JOB SATISFACTION AS A VARIABLE INTERVINING IN ASIAN ISUZU CASTING CENTER By: Jojor Rumiris Batubara The purpose of this study is to determine managerial's performance is influenced by their involvement (participation) in preparation of the budget mediated by job satisfaction. The study was conducted on the managers in PT. Asian lsuzu Casting Center. This research was conducted using descriptive methods, rvhere data is collected based on real circumstances, processed, analyzed, and finally a conclusion. Data collected and processed through interviews and questionnaires. Data collected and processed through interviews and questionnaires. The data collected is processed using spss version I8 test by analyzing the validity and reliability. and simple regression test. Based on the known H 1 study concludes manager's participation in budgeting is not significantly weaker effect on job satisfaction rvith the correlation (0 0.417. t = 2.060 with a t table (2.1009), and the number of significance (c) of 0.054. so that Ha : is not supported. Results from testing H 2 concludes managerial .iob satislaction is significantly stronger effect on managerial performance with a correlation (r) 0.727. t=4.491 with a t table (2.1009). and the level of significance (c) of 0.00, so that Ha 2 supported. The test results conclude H -r manaSer participation in budgeting significantly strong influence managerial performance with correlation (r) 0.745, t = 4.73 whh a t table (2.1009), and the significance level of 0.0013. Results of an indirect relationship with job satisfaction mediation produce regression coefficient is higher than the direct efl'ect of H r is not supported though. With that then proved to influence mediation betrveen panicipation in budgeting on managerial performance b1' the influence indirectly generate regression coefficient ofr = 0.874 and *'ith the direct eff'ect of r = 0.745