Pengaruh Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial

Abstract

This study aims to examine and analyze the effect of Decentralization and management accounting systems on managerial performance on PT. P&P Lembah Karet Padang. . The population in this study were 237 people, with a sampling technique using purposive sampling so the number of samples obtained to 31 people. Data analysis method in this research uses multiple linear regression. The result of this study indicates that: 1) Decentralization has no effect on managerial performance, with a regression coefficient of 0,118, and a sig value of 0,276 > 0,005. 2) the management accounting system has no effect on managerial performance, with a regression coefficient of -0,123, and a sig value of 0,234 > 0,005. 3) Decentralization and management accounting system has no effect on managerial performance with a regression coefficient of 57,321, and a sig value of 0,373 > 0,005. 4) from the coefficient of determination known no influence between decentralization a management accounting system on the managerial performance of 0,1% and the remaining 99,9%.

Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Desentralisasi Dan Motivasi Sebagai Variabel Moderasi (Studi Empiris Di RSUD Dr. Soediran Mangun Soemarso Kabupaten Wonogiri)

“…Mendelegasikan wewenang dari manajemen tingkat atas kepada manajemen tingkat bawah merupakan salah satu cara yang sering digunakan dalam pengendalian kegiatan organisasi. Penelitian (Adnantara, 2020;Ardiany et al, 2021;Hasan & Randi, 2020;Suryani & Pujiono, 2020;Wijaya, 2021;Wiratno et al, 2016) menyimpulkan adanya pengaruh positif signifikan varaibel desentralisasi terhadap kinerja manajerial. Penelitian relevan oleh (Oba et al, 2021) mendapatkan hasil tidak signifikannya pengaruh desentralisasi terhadap kinerja manajerial.…”