DESENTRALISASI, PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL

Abstract

Research on decentralization and budget participation on managerial performance recently is a field of research that
many have debates, thus attracting the interest of researchers to conduct further studies of the influence. The
population in this study is the manager of the Company's manufacturing industry with purposive sampling
sampling techniques. The analysis tool to test the hypothesis using simple regression analysis.Research generates
Decentralization positive and significant impact on Managerial Performance. meaning that the higher the
decentralization of the motivation of the manager with the unmet need for self-actualization. Participation Budget
negative and significant effect on Managerial Performance. This means that in the preparation of the budget
involved some employees may of them have properties that are less concerned about the budget so that is less
cooperative.