IJRR

International Journal of Research and Review

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Research Paper

Year: 2018 | Month: August | Volume: 5 | Issue: 8 | Pages: 160-169

The Effects of Participation in Budget Arrangement and Authority Delegation on Managerial Performance with Work Motivation as a Moderating Variable in the Government of Serdang Bedagai Regency

Rani Utari Dwi Astuty, Ade Fatma, Rujiman

Universitas Sumatera Utara

Corresponding Author: Rani Utari Dwi Astuty

ABSTRACT

The purpose of this study was to analyze the participation in budget arrangement and authority delegation on managerial performance with motivation as a moderating variable in the Government of Serdang Bedagai Regency simultaneously and partially. This study used the variable of work motivation as a moderating variable. This type of research was quantitative with associative approach causality. This study was conducted by a census method by distributing questionnaires to OPD Government of Serdang Bedagai Regency. The population was 47 participants. Sample was determined through saturated samples (census). Data were analyzed by using linear regression analysis and residual test. The results of this study showed that the participation in budget arrangement and authority delegation simultaneously had a significant effect on managerial performance. Partially the participation in budget arrangement and authority delegation had a significant positive effect on managerial performance in the Government of Serdang Bedagai Regency.

Key words: Participation in Budget Arrangement, Authority Delegation, Work Motivation and Managerial Performance

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