Pengaruh Partisipasi Manajer dalam Penganggaran terhadap Kinerja Manajerial dengan Reward Sebagai Variabel Moderating pada Kantor Direksi PT. Perkebunan Nusantara Wilayah Sumatera Utara

Abstract

The correlation between manager participation in budgeting and managerial performance have been tested in various positive accounting research particularly in behavioral accounting with conflicting and inconsistent result. This conflicting findings probably tended to exposed moderating variable. By applying the contingency approach, this research was conducted to test the influence of moderating reward toward the correlation between manager participation in budgeting and managerial performance. The subject of this study was all the managers called kepala bagian and kepala urusan ( 51 respondents) at the Board of Directors Nusantara Plantation Ltd Company, North Sumatera Region. Data were collected using 3 questionnaire (i.e manager participation in budgeting as independent variable, managerial performance as dependent variable and reward as moderating variable). Judgment sampling was used for collecting primary data with 25,37 % replying questionnaire or 51 out of201 respondents until deadline. Moderating regression analysis with absolute difference value test was used for exposure moderating variable based on replying questionnaire from 51 respondents. This study resulted in 2 findings as had been proposed in the research hypotheses. First, the manager participation in budgeting had not effected significantly toward managerial performance. Second, interactive effect from moderating variable analysis was not found between manager participation in budgeting and reward toward managerial performance, otherwise on multiple regression analysis reward effected toward managerial performance.