Pembimbing : Septiatul Laela
Abstrak
This study aims to determine the effect of the Budget and Responsibility Accounting Participation on Managerial Performance in the units of PT Pawnshop branch offices that exist in Central Jakarta . This study uses associative causal research . The samples used in the study was 8 units PT Pawnshop branch offices that exist in Central Jakarta . In this study the authors using SPSS version 19 o'clock as a tool in conducting validity and reliability , data normality test , the classical assumption test , descriptive statistics , correlation analysis , regression and determinant coefficient with significance level of 5% ( 0.05 )
Based on the significance of the regression test Budget Participation on Managerial Performance signifikanya value obtained by ( 0.000 ) < ( 0.05 ) . This value is smaller than the significance level used in this study is 0.05 , addition t value obtained is positive , then the Budget Participation on Managerial Performance has a significant effect , then this test may be accepted or proven .
Based on the test of significance of the regression Responsibility Accounting Managerial Performance signifikanya value obtained by ( 0.002 ) < ( 0.05 ) . This value is smaller than the significance level used in this study is 0.05 , addition t value obtained is positive , then the Responsibility Accounting against Managerial performance has a significant positive effect , then this test may be accepted or proven .
Based on regression significance test simultaneously obtained signifikanya value of ( 0.000 ) < ( 0.05 ) . This value is smaller than the significance level used in this study is 0.05 , plus the t value obtained is positive , then the Participation to the Budget and Responsibility Accounting Managerial performance has a significant positive effect , then this test may be accepted or proven .
Thus a significant test of all hypotheses can be accepted or proven .

Keywords : Participation Budget and Responsibility Accounting , Managerial Performance