Daftar Isi:
  • This study aims to examine the influence of budgetary participation to managerial performance. It also attempts to examine wether locus of control moderate the relationship between budgetary pasrticipation and performance. All data in this study collected by using questioner. Questioner given away to 30 employees / managers of PT Boma Bisma Indra who involved in budgetary participation. Therefore, only 30 quesioners that could be processed. Collected data processed by regression analysis to examine the influence of budgetary participation to managerial performance. To examine the moderating influence of locus of control, data was analysed by absolute difference value test. The result of this study found that budgetary participation has negative influence to performance. It also indicate that locus of control is a moderating variable on the relationship between budgetary participation and performance. Keywords : Contingency, Budgetary Participation, Locus of control, Managerial Performance.,