THE EFFECT OF BUDGET PARTICIPATION TO MANAGERIAL PERFORMANCE USING INFORMATION TECHNOLOGY USE,MOTIVATION, JOB SATISFATION AND STRESS as MODERATING VARIABLES (Empirical Study at the Branch of Financial Firms in Bengkulu City)

This study aims to analyze the effect of budget participation on managerial performance using the information technology, work motivation, job satisfaction and stress as moderating variables. The sample used in this study were top, midle and lower level managers in
the corporate finance branch at Bengkulu City whose were
participated in budget arrangement. The financial companies covered in this research is the branch of banking and finance company at Bengkulu City. The independent variable was budget participation and the dependent was managerial performance while the moderating variables were information technology work motivation, job satisfaction and stress. This study use simple regression and moderated regression analysis. The results of this study showed that budget participation has positive and significantly influence on managerial performance. The information technology used for communication (ITC), work motivation, job satisfaction variables were not a moderating variable, whereas, the job stress variable was a quasi moderating variable.