Pengaruh Proses Pengendalian Manajemen dan Gaya Kepemimpinan terhadap Kinerja Manajerial

Abstract

Abstract. This study aims to determinemthemeffect ofmmanagementmcontrol processes andileadership stylemonmmanagerialmperformance. The objectiof research used in thismstudymismthe management control process, leadership style, and managerial performance. The subjects in this study were the managers of state-owned companies in the city of Bandung. Thee research method useddis verificationnwithhaaquantitativee approach. This study uses primary data with purposive sampling method with a sample of 45 managers. Hypothesis testing innthiss studyy usingg multiplee linear regression analysis. From theeresultsoof the tests carried out, the results showed that the management control process had aasignificantt positiveeeffect on managerial performance, while leadershippstyle had aa significant effect on managerial performance. Suggestions for further researchers are to add research samples or test other variables to find out what factors can improve managerial performances.
 Abstrak. Penelitianiiniibertujuan untuk mengetahui pengaruh proses pengendalian manajemen dan gaya kepemimpinan terhadapmkinerjaimanajerial. Objek penelitiannyang digunakanndalammpenelitiannini adalah proses pengendaliannmanajemen, gaya kepemimpinan, dan kinerja manajerial. Subjek dalammpenelitianniniiadalahh manajerr perusahaan BUMN di Kota Bandung. Metodeepenelitiannyang digunakanwadalahwverifikatiffdengann pendekatan kuantitatif. Penelitiann inii menggunakann data primer dengan metode purposive sampling dengan sampel sebanyak 45 manajer. Pengujiannhipotesis dalamm penelitiann inii menggunakann analisis regresiilinier berganda. Dari hasil pengujian yang dilakukan, hasilmpenelitianmmenunjukkanmbahwa proses pengendalianmmanajemen berpengaruh signifikan positif terhadap kinerja manajerial, sedangkan gaya kepemimpinan berpengaruh signifikanmterhadapikinerja manajerial. Saran bagi peneliti selanjutnya yaitu dapat menambah sampel penelitian atau menguji variabelmlainmuntuk mengetahuim faktorm apas sajam yangm dapat meningkatkanmkinerja manajerial

Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance

“…Pa'baeng-baeng branch pawnshop. This research is in line with a study conducted by (Laswati 2021;Tendean et al, 2018;Yusuf, 2018) which says that the management control system has a positive and significant effect on managerial performance.…”

“…The management control system is critical to be used by top-level managers to catch conditions that are not conducive in the company and activities that are not effective and efficient (Yusuf, 2018). Research (Laswati, 2021;Tendean et al, 2018;Yusuf, 2018) finds that the management control system significantly positively affects managerial performance.…”