THE EFFECT OF DELEGATION OF AUTHORITY BETWEEN BUDGET PARTICIPATION AND MANAGERIAL PERFORMANCE ON PRIVATE UNIVERSITY IN INDONESIA

Isma, Coryanata (2014) THE EFFECT OF DELEGATION OF AUTHORITY BETWEEN BUDGET PARTICIPATION AND MANAGERIAL PERFORMANCE ON PRIVATE UNIVERSITY IN INDONESIA. In: THE EFFECT OF DELEGATION OF AUTHORITY BETWEEN BUDGET PARTICIPATION AND MANAGERIAL PERFORMANCE ON PRIVATE UNIVERSITY IN INDONESIA, 1314 October 2011, Fakultas Ekonomi Universitas Bengkulu, Indonesia.

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Abstract

Researchs concern relation between budget participation and managerial performance still indicate contradiction outcome (not be consistency inter researchers, yet), so research on this topic is an interesting topic for many researchers. For resolve these differences, Govindarajan (1986a) states that it needs contingency approach. This research was tested effect relation between budget participation and managerial performance by means one variable of ontingency. This variable is the delegation of authority. This study used 89 data that being collected from 89 managers at private university in Indonesia. Questionnaire form sent by postal to each respondent and to be design in order to measure three variables of research are budget participation, delegation of authority, and managerial performance. Research result used regression analysis indicates there are interaction between delegation of authority to relation between budget participation and managerial performance on private university. On the organization that the high delegation of authority, in this case is high decentralization,so can cause high elationship between budget participation and managerial performance, and otherwise. Lower delegation of authority (more centralization), so can cause low relationship between budget participation and managerial performance.

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