<![CDATA[The successful of an organization can not be separated from the role of manager in it, because the manager is the most responsible individual for implementing the activities of an organization in order to achieve established goals. So that, one of indicators of the successful an organization can be seen from the managerial performance. This study aims to determine the effect of characteristics Budget purpose toward managerial performance with Motivation As an intervening variable. This research was survey research with technique questionnaires which distributing to the SKPD structural officials that consist of Echelon II, Echelon III, Echelon IV at the Regional Government of Merangin Regency. From 191 of questionnaires distributed, only 122 questionnaires were returned. There are 4 pieces of questionnaire were not completed, there were 118 questionnaires to be calculated in this research. The analysis method was variant-besed SEM using SmartPLS Software Version 2.0. From the results of the hypothesis testing, it show that the motivation able to act as mediating in the relationship budgetary participation and managerial performance,]]>
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