Abstract :
This research aimed to examine the effect of budget participation on managerial
performance with environment uncertainty as moderating variable. Population in
this research are bank company in Palembang. Research sample assigned with
purposive sampling technic. Samples taken were 60 respondent from 30bank
company in Palembang. The method of collecting data used direct observation
and survey, it gotten by devinding the quitioners to the respondenses. This
research used Moderated Regression Analysis (MRA) with software SPSS 20.
The results showed that the uncertainty of the environment can not moderate the
relationship of budget participation and managerial performance .
Keyword :Budget Participation, Managerial Performance, and Environment Uncertainty.