Soni Agus Irwandi
STIE Perbanas Surabaya
E-mail: soni_irwandi@perbanas.ac.id
Abstract
This study tries to expand the discussion on the relationship between participatory budgeting with managerial performance directly or indirectly, with a test of leadership style that serves as a moderating variable on the relationship between the effectiveness of participatory budgeting in order to improve managerial performance.
The research sample was chosen using the method of sampling area. The unit of analysis is the manager/ chief financial officer Islamic financial institutions Surabaya-Sidoarjo & Gresik. Data were collected by mail survey method. Statistical methods are used to test each hypothesis is the MRA and linear regression. The results of this study found the participatory budget is significantly negatively related to managerial performance. And failed prove the moderating influence of leadership style.
Keywords: Budget participation, managerial performance, leadership style