Pengaruh Pendekatan Partisipasi Anggaran Terhadap Kinerja Manajerial Pada PT. Perkebunan Nusantara V (Persero) Pekanbaru

Abstract

The objectives of this research is empirically analyze the effect of budgeting participation approach to managerial performance (empirical studies on PT. Perkebunan Nusantara V in Pekanbaru). To reach the research target, henced data used primary data, that is data questionaires from 58 managers PT. Perkebunan Nusantara V Pekanbaru. The sampling method is full sampling. The method which is used in transform ordinal data to interval data with MSI (Method of Succesive Interval). The method to analyze of data used simple linear regression analysis.The research concludes that budgeting participation approach has effects for managerial performance.