PENGARUH KARAKTERISTIK PENYUSUNAN ANGGARAN TERHADAP TERHADAP KINERJA MANAJERIAL PADA PT. POS INDONESIA SEJAWA

Purpose this study is to know the influence of budget-setting characteristic include: organization chart, budgetary participation, budget goal clarity, budget goal difficulty, budgetary feed back, budgetary evaluation, and level of budget fairness on manajerial performance either simultaneously or partially. This research is conducted at technical Unit Executor(UPT) ranging from class 1 until class 4 residing from region IV to VII, PT.Post Indonesia of Java. Data collection by spreading of questionnaire to research respondents, that is the head of UPT. Method used in this research is survey method with of ramdom sampling technique, so that from 102 UPT spread over in java, there are 51 UPT chosen as research sample. For data analysis and hypothesis testing, regression analysis model is used.Result of study and hypothesis testing indicate that 1) budget-setting characteristics simultaneously influence managerial performance at 83.1%, while 16.9% is other influences which are not included in this research 2) Partially, influencial of each budget-setting characteristics are (a) Organnitation chart 8.6%, (b) Participation in compilation of budget 9.27%, (c) Clarity of budget target 10%, (d) Difficulty of budget target 10.7%, (e) Budget feed back 10.37%, (f) Evaluate budget9.96%, (g) Mount justice of budget 9.02% to performance of managerial. And all budget-setting characteristics positively influence the managerial