THE EFFECT OF PARTICIPATORY BUDGETING, MANAGERIAL COMPETENCE AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE IMPLEMENTATION OF RESPONSIBILITY ACCOUNTING, AND ITS IMPLICATIONS ON MANAGERIAL PERFORMANCE (A SURVEY OF PT BUMNIS IN WEST JAVA)

Efforts to achieve the intended target, the performance of managers for Strategic Industrial StateOwned Enterprises (BUMNIS) need to do research on the performance of managers in the threeBUMNIS as well as participatory budgeting, managerial competence and utilization ofinformation technology and the implementation of responsibility accounting that affects it. Thisresearch is an explanatory research. Data collection by survey method is through questionnairetowards 61 respondents. Hypothesis testing using SEM analysis. The results of calculationsperformed using the LISREL program. The results of the study showed direct and indirect effectsof participatory budgeting, managerial competence, and the use of information technology on theimplementation of responsibility accounting by 76%. Direct and indirect effects of participatorybudgeting, and managerial competencies, and the use of information technology on managerialperformance by 94%. The effect of the implementation of responsibility accounting onmanagerial performance of 36%.