PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING PADA HOTEL-HOTEL DI SURABAYA

Abstract

Competition among hotels in Surabaya as the provincial capital of East Java is considered unhealthy. Increasing growth, intense competition and the competitive price encourage hotels to planning budget more effectively. Budgeting at hotel is unique because of human resource involved at budgeting has important role than other company. Budgetary participation is supported with the job relevant information (JRI) to help improve performance managerial hotels in Surabaya. The purpose of this research is to analyze (1) the effect of budgetary participation of the job relevant information in hotels in Surabaya, (2) the effect of budgetary participation of the managerial performance in hotels in Surabaya, and (3) the effect of managerial performance on job relevant information in hotels in Surabaya. This research use quantitative approaches. The collection of information and data are obtained from the questionnaire answers. Data collection techniques used in this research is the dissemination of the questionnaire. Data analysis was performed using simple linear regression in SPSS 22.0. The population in this research is the entire hotel manager in Surabaya who creating and using budget. The sample in this research are the managers participating in the preparation and implementation of budgets at hotels in Surabaya. This research result indicates that budgetary participation have had a positive effect on managerial who performance in hotels in Surabaya, budgetary participation have positive effect on job relevant information in hotels in Surabaya, and managerial performance have positive effect on job relevant information in hotels in Surabaya.