Pengaruh Gaya Evaluasi Kinerja Penganggaran terhadap Hubungan Peganggaran dengan Kinerja Manajerial : Kepuasan Kerja sebagai Variabel Moderating pada Fakultas-Fakultas Universitas Sumatera Utara

Abstract

The aim of this research is to find out empirical study about the influance of style of performance evaluation of budget on the budget relationship with managerial performance of job satisfaction as moderating variable in faculties in The North Sumatra University. Data collected from 12 faculties in The North Sumatra Universtiy, the population are 48 person as sample in the study. The hypothesis testing conducted by data analysis and statistical test employed single regression, regression with intervening variable or path analysis, and regression with moderating variable. The test result shows that style of performance evaluation of budget can be injluanced budget relationship with managerial performance of job satisfaction as moderating variable in faculties in The North Sumatra University.