PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL : GAYA KEPEMIMPINAN FIEDLER SEBAGAI VARIABEL MODERASI

Sherly Marsilia Sulaksono, Clara Susilawati

Abstract


The study of the effect of budget participation on managerial performance has been
much studied, one of which is Sumarno (2005). This study will improve Sumarnos
research (2005) by using Fiedler's Leadership Style as a moderating variable. Fiedler
Leadership style testified that leaders contribution to group performances effectivity
depends on the way or the style of leadership (leadership style) and the suitability of
the situation (the favourableness of the situation) that it faces. The sample in this
study are the employees who participated in the preparation of the budget at hospitals
in Semarang. The results showed that Fiedlers leadership style was unable to
moderate the relationship between budgetary participation and managerial
performance. The results of this analysis also obtained additional analysis which was
stating that task-oriented leadership style may moderate the relationship between
budgetary participation and managerial performance

Keywords


Budget Participation, Managerial Performance, Fiedler Leadership Style, hospital

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DOI: https://doi.org/10.24167/jab.v11i21.428

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