The effect of budgeting participation toward managerial performance with motivation as intervening variable at PT Central Proteinaprima TBK. In Sidoarjo

Abstract

As one of the players in industrial business, PT Central Proteinaprima Tbk. located in Sidoarjo must always follow the latest technology development. Therefore, it is a must for the management to learn new techniques used to motivate new employees in order to improve their performance. Motivation must be performed in the most effective way, but even so, managerial performance is not contributed by motivation only, budgeting is another contributor because budgeting is used to value managerial performance The problem in this research is whether budgeting participation managerial performance and also the managerial effect performance through motivation as intervening variable This research is done to find out how much budgeting affects managerial performance, to make empirical test how much budgeting influence managerial performance through motivation as intervening variable Benefit for this research is to give advice as an input for the company on how motivation as intervening variable Aff budgeting and managerial performance. Method used in this research is path analysis whereas sampling technique used is simple probabilit random sampling Based on the research, error probability value of budgeting participation (X1) → managerial performance is (0,0000) <a (0.05), therefore budgeting participation ( X1) has a significant effect toward managerial performance. While for indirect coefficient (0 2225) < direct coefficient (D 7515), it means motivation variable does affect the budgeting participation directly towards the managerial performance, So, the conclusion for this research is budgeting participation has a significant effect toward managerial performance and motivation should not be used as an intervening variable between budgeting participation and managerial performance.