PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN KESEHATAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING (Studi Kasus pada Dinas Kesehatan Kota Bandung)

Abstract

This research aims to test the influence of participation of budget preparation to a managerial performance by using job relevant information as a moderating variable. This research uses variable independent participation in budget preparation, variable dependent managerial performance, and variable moderating job-relevant information. Population in this research in the health Department of Bandung. Samples in this research of structural officials and staff of the working unit of the Health Department of Bandung that involved in the process of drafting the budget. The method of research using a qualitative method of descriptive, while the statistical method used is regression analysis and moderating regression analysis (MRA). The results of the study showed that budgeting has a significant influence on managerial performance and job-relevant information reinforcing the influence of budget-making participation in managerial performance.