Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial (Studi Kasus pada PD. BPR Bank BAPAS 69 di Kabupaten Magelang)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
P.t.s, CHRISTINA TIKA
Subject
H Social Sciences (General)
Datestamp
2024-02-07 02:03:40
Abstract :
This study aims to empirically examine the direct effect of accounting information systems on managerial performance. Empirically test the direct influence of management control systems on managerial performance. The samples in this study were 37 respondents through purposive sampling, in accordance with the number of respondents was that the response rate of 95.2%. The analysis tool used is multiple linear regression. The analysis shows that, accounting information systems positive effect on managerial performance, so the first hypothesis is accepted. Management control systems positive effect on managerial performance, so that the second hypothesis is accepted. Variable accounting information systems, and Control Systems Management affect the dependent variable, ie managerial performance by 46.8% while the remaining 53.2% is influenced by other variables not examined or not included in the current research model. In relation to the results achieved, it is recommended to perform the addition and development of both financial variables (profitability, healthcare companies, and the like) and non-financial (organizational commitment, Management Information Systems, employee competence, strategic environment and leadership), so the results of research on managerial performance would be better.
This study aims to empirically examine the direct effect of accounting information systems on managerial performance. Empirically test the direct influence of management control systems on managerial performance. The samples in this study were 37 respondents through purposive sampling, in accordance with the number of respondents was that the response rate of 95.2%. The analysis tool used is multiple linear regression. The analysis shows that, accounting information systems positive effect on managerial performance, so the first hypothesis is accepted. Management control systems positive effect on managerial performance, so that the second hypothesis is accepted. Variable accounting information systems, and Control Systems Management affect the dependent variable, ie managerial performance by 46.8% while the remaining 53.2% is influenced by other variables not examined or not included in the current research model. In relation to the results achieved, it is recommended to perform the addition and development of both financial variables (profitability, healthcare companies, and the like) and non-financial (organizational commitment, Management Information Systems, employee competence, strategic environment and leadership), so the results of research on managerial performance would be better.
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