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PENGARUH PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL PADA PT. ASTRAZENECA PHARMACEUTICALS, INDONESIA

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ABSTRACT TIIE INF],UENCE OF PARTICIPATORY 8T]DGETING TO NIANAGERIAL PERFORMANCE AT PT ASTRAZENECA PHARMACEUTICA LS, INDONESIA By: Anita Hestly Tiffany Fawn Esther Ruhupatty The purpose of this study is to understand the panicipatoD budgetrng_ rhe managerral perlormance and the influence of panicipatory budgetrng ro managerial performance in pT Astrleneca pharmaceutical. Indonesra. The research methodolog, is descriprire methodologr. rrhere rhe data rras collected based on real situation analr zed. and er entually. concluded. Data collecting method was conducted through questionnaires. lnten ie\rs. and direct data collecrion. The hypothesis of this srudv is there.s a positire impacl from parti ci patory budgeting to managerial perlormance. Tle rcsulr ol rhe participatorl' budgeting indicates (A,62vo agree for inrorvement means good, 78,l8yo agref- for influence means good. and 50.9olo agree for contribution means good crough.The result of managerial performance indrcates 81.60/o agree for planning means good. gl,4lo/o agre} for inrestigarron means good, 85,57% agree for coordination means good,9l.3l% agee for era.lualion means good,94,3lo/o agee for superr islon means good. 59.12 % agree for stalT arrangement mears good, 90,35o/o agteE. for negohation means good. 97.1(ro. agree lor represenlation means good. Also. the resull of t]e studl sho\\.s thal participalory budgeting has a positire influence to managerial performance in compan' Il is shorm from the result ofr = 0rl54g. that indicares a positire relatronship berrreen X variable (paniciparon. budgering) and y variabie (managerial performance), r+trereas significirnce lest ,esrlfs in tt,,,e (l.OZ09l greater than taur (1.6698), therefore Ho \\as unacceptable. rrhich means lhere.s a significant relationship between X variablc (participaton. budgeting) and \. variable (managerial performance). And based on coeflicient oI determination = 20.(t8o/o, it indicates that managerial performarrce is influenced by. participalon. budgeting and the remaining 79.32%o is rnfluenced bv olher facrors.