Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Job Related Stress Sebagai Variabel Intervening

Abstract

This study aims to determine: (1) Effect of Budgeting Participation on Managerial Performance (2) Effect of Budgeting Participation on Job Related Stress (3) Effect of Budgeting Participation on Managerial Performance with Job Related Stress as Intervening Variables. This research was conducted at OPD in Solok City. The population in this study were all Head of Finance and
Treasurer of OPD in the City of Solok. The data used are primary data. The sample technique used is saturated sample by distributing questionnaires. The results showed that: (1) budgetary participation had a positive and significant effect on managerial performance (2) budgeting participation had no effect on job releted stress in OPD in Solok City (3) direct influence was greater than indirect effect meaning job related stress does not constitute an intervening variable.