PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL: PENGETAHUAN TENTANG MANAJEMEN BIAYA SEBAGAI VARIABEL PEMODERASI

Abstract

The purpose of this study was to test  the effects of budget participation on managerial performance in which cost of management knowledge as a moderation variable. Data collected from the managers of manufacturing companies in Makassar and the Makassar Industrial Estate (Kawasan Industri Makassar) by using a questionnaire. Our research results have indicated that   cost  management  knowledge  that is owned by the managers moderate the effects of budget participation on managerial performance. Results showed that participation in the budget has a positive influence on job performance that is owned by an individual when the individual who participates has a high  cost   management knowledge. On the other hand, these results indicate that those who have a low of cost management knowledge   may negatively affect performance.

Keywords: budget participation, cost management knowledge, managerial performance.