The Effect of Budgetary Participation Participation on Managerial Performance

Abstract

The purpose of this study to determine the participation of budgeting, managerial performance, the influence of budgetary participation on managerial performance in 13 districts in Bandung. This research was conducted on 13 districts in Bandung City by using descriptive research method and verification with quantitative approach. Data source used is primary data source. The data collection techniques used are questionnaires. Sampling technique in this research is non-probability sampling with purposive sampling type. Hypothesis testing used is path analysis (path analysis). The results showed that participation in the preparation of the budget included in both criteria, and managerial performance included in the criteria both in 13 districts in Bandung. The influence of budgetary participation on managerial performance showed a low effect on 13 districts in Bandung.