@thesis{thesis,
		author={Sari  Melinda},
		title ={Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Peran Kapasitas Individu Sebagai Variabel Moderasi},
		year={2017},
		url={http://eprints.ukmc.ac.id/1542/},
		abstract={The study aims to prove the existence o a moderating role o individual capacity that aect the relationship of budget?s participation toward manajerial performance. The population the study are all college of foundations in Palembang. samples were determined using purposive sampling method. The research sampel obtained by 84 respondens. Hypothesis testing is using moderate regression analysis (MRA) method with SPSS ver. 23. The test result showed the individual capacity certainty and is able to moderate the relationship between budget participation toward manajerial performance.}
		}