Effect of consideration leadership style on budget participation relationship and managerial performance

Made Ika Klaorina; Herkulanus Bambang Suprasto

doi:10.21744/irjmis.v6n5.698

Authors

Made Ika Klaorina
ikaklaorina@gmail.com
Udayana University, Denpasar, Indonesia
Herkulanus Bambang Suprasto Udayana University, Denpasar, Indonesia

Keywords:

budgeting, leadership style, managerial, participation, performance

Abstract

The research aims to empirically prove the influence of consideration leadership style on the relationship of budgeting participation to managerial performance. Contingency Theory is used as a theoretical foundation in this study. The study population was the middle-level manager (section head) at the Rural Credit Bank (BPR) in Badung Regency. The method of determining the sample is based on the slovin formula, the sample selection technique uses a probability sampling technique that is taken proportionally using simple random sampling so that 135 respondents are obtained. Data were analyzed with Moderated Regression Analysis (MRA). The results of the analysis show that budgetary participation has a positive effect on managerial performance and leadership style consideration reinforces the relationship between budgeting participation and managerial performance.

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