EFFECT OF BUDGET EMPHASIS AND BUDGETING PARTICIPATION AGAINST MANAGERIAL PERFORMANCE IN HOSPITALITY SERVICES COMPANIES

Purpose: This study aims to determine the effect of budget emphasis and participation in budgeting on managerial performance in hospitality and lodging service companies in the Parigi Moutong Regency. Method: It is a survey research using total sampling/saturated sampling as the technique of sampling. There were 33 respondents, consisted of managers or owners who were involved in the budgeting process. The study is a quantitative research using multiple linear regression data analysis. Result: Budget emphasis and participation in budgeting have a significant effect on managerial performance, simultaneously. The budget emphasis significantly affects the managerial performance, and budgeting participation contributes a partial impact on managerial performance. The results of the budget emphasis and participation in budgeting can be used as a foundation in compiling a good budget program for hospitality service companies in Parigi Moutong District. Hotel services companies should instill corporate values to managers/owners to improve company performance. Conclusions: Participation in budgeting has a partly significant effect on the managers' performance in hospitality service companies in Parigi Moutong Regency