PENGARUH PUBLICNESS TERHADAP HUBUNGAN ANTARA PARTISIPASI PEMBUATAN ANGGARAN DENGAN KINERJA MANAJERIAL

Abstract

This study aims to examine the the relationship between participation in budget making and
managing performance. Results obtained from these studies have been done was not consistent
and there was a contradition between one researcher to another. This study provides empirical
evidence about the effect of publicness on the relation between participation in budget
makingand managing performance in universities and hospitals both public and private. So
that the budget can serve as a control, when compiling the budget should be noted that the
parties involved in preparing the budget. One is that managers are directly responsible for
managing performance in a public or private organizations. The sampling method used was
purposive sampling. In this study, sample criteria are the managers who are at level two in
their respective institutions. In the 70 private sector organizations and the public sector is 50.
From the results of the study concluded that there are significant relationship between
participation publicness in budget making and managing performance.
Key word: publicness, participation, and managerial performace