PENGARUH PARTISIPASI MANAJER DALAM PENYUSUNAN ANGGARAN DAN PENGGUNAAN INFORMATION TECHNOLOGY TERHADAP KINERJA MANAJER (STUDI KASUS PADA INDUSTRI PERHOTELAN DI KENDARI)

Abstract

The research’s aim is to find out the positive impact of manager’s participation in budgeting on performance and the impact of information technology implementation on relation between manager’s participation in budgeting and performance. The object of this research are managers hotels in Kendari which participate in budgeting and the hotel is already implement information technology. The population consists of 62 managers. Technique of collecting sample used jugmend sampling. The analysis uses multiple linear regression application, the moderating regression analysis.The results show that managers’ participation in budgeting has positive impact on managers’ performance, but information technology has no strengthening impact on the relation between manager’s participation in budgeting and performance due to its low usage. Managers’ participation in budgeting was proven to be having positive impact on managers’ performance, so it would be better if managers’ participation in budgeting is increased. Though information technology has not been maximally used by hotel industry in Kendari, it would also be better if the company starts to take the benefit of information technology available in the company, because at the moment the company must be able to accommodate the need of the global market, especially for the hotel industry.