Pengaruh Partisipasi Penyusunan Anggaran dan Profesionalisme Sumber Daya Manusia Terhadap Kinerja Manajerial pada Hotel Wisata Indah Kota Sibolga Sumatera Utara

Abstract

The purpose of this study was to determine the effect of budgetary participation and professionalism of human resources on managerial performance both partially and simultaneously on the Beautiful Tourism Hotels in Sibolga City. This type of research is a causal associative method. The population in this study was the owner's office employees at the Indah Wisata Hotel in Sibolga City with a sample of 32 people. The types of data used in the Hotel Wisata Indah Sibolga are quantitative and qualitative data. While the data sources used in this study are primary data. Data collection techniques using questionnaire or questionnaire methods. The data analysis technique used in this study is multiple linear regression analysis. With SPSS version 21 the results of the study show that simultaneously the variables of budgeting participation and professionalism of human resources affect managerial performance at Hotel Wisata Indah Sibolga, only human resource professionalism is positively significant, while budgeting participation has a significant negative impact.