Pengaruh Publicness Terhadap Hubungan Antara Partisipasi Pembuatan Anggaran Dengan Kinerja Manajerial

Abstract

This study aims to examine 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 contradiction between one researcher to another. This
study provides empirical evidence about the effect of publicness on
the relation between participation in budget making and 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 this study concluded that there are significant
relationships between participation publicness in budget making and
managing performance.
Key word: publicness, participation, and managerial performance