The Effect of Budgetary Participation, Planning and Control on Managerial Performance with Leadership Style as Intervening Variable Study on Hospitality Services Company in Central Sulawesi Province
Muhammad Natsir*, Andi Mattulada Amir, Nurhayati Haris and Abdul Kahar
University of Tadulako, Central Sulawesi, Indonesia 94118
*Email for correspondence: email@example.com
Int. J. Grad. Res. Rev.Vol-3, Issue-4: 96-108
Copyright (c) 2017 International Journal of Graduate Research and Review
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This study aims to analyze the effect of budgetary participation, planning and control on managerial performance with leadership style as an intervening variable in hospitality services company in Central Sulawesi Province. The population in this study is hospitality services business in Central Sulawesi Province which amounts to 127 hotels either active or inactive with the number of samples of 170 respondents of the study. Data collected were tested for validity, reliability and normality test, multicollonearity and heteroscedasticity test. To prove the research hypothesis is done by path analysis (path analysis) and sobel test. The results of the research discussions has been summarized in following points. 1) Budgetary Participation has no significant effect on Leadership Style. 2) Planning has no significant effect on Leadership Style. 3) Control significant effect on Leadership Style. 4) Budgetary Participation has no significant effect on Managerial Performance. 5) Planning has a significant effect on Managerial Performance. 7) Leadership style has significant effect on Managerial Performance. 8) Budgetary Participation has significant influence to Managerial Performance that is mediated by Leadership Style. 9) Planning has significant influence to Performance Managerial-mediated Leadership Style. 10) Control has a significant effect on Managerial Performance-mediated Leadership Style at hospitality services company in Central Sulawesi Province.
Keywords: Budgetary Participation; Planning; Control; Leadership Style; Manager's Performance