| Summary: | The purpose of this study was to analyze the effect of participation in the budget , the
exchange of information , budget performance and hierarchical vertical emphasis on
employee performance . The research was conducted at the Institute of Education with a sample Plantation Yogyakarta about 40 people , were analyzed using simple regression , multiple regression and multiple regression of Baron and Kenny (1986 ) . Based on analysis of data , it can be concluded that participation in the budget no positive effect on performance , participation in budgetary positive effect on the exchange of information , exchange of information has a positive effect on performance , participation in budgetary positive effect on performance budget emphasis , budget emphasis performance is not a positive influence on performance , vertical hierarchy has a positive effect on performance . To test the results of mediation Baron and Kenny (1986 ) is statistically supported information exchange that has been fully mediates the relationship between budgetaryparticipation and performance while the performance budget supported statistically emphasis that has been partially mediate the relationship between budgetary participation and
performance .
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