The Influence of Management Accounting Information Systems and Employee Performance Measurement Systems on Managerial Performance (Case Study at Ud. Fajar Cell Counter Business Jombang)
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Institusion
Universitas Darul ulum
Author
Rusdiana, Fitri
Subject
Akuntansi
Datestamp
2024-09-28 04:29:10
Abstract :
Accounting Information System is a system for collecting, recording and processing financial data and non-financial data related to financial transactions to produce information for decision making. The sustainability and growth of a company depends on managerial performance and the information systems used by its management. The method in this research is quantitative with a questionnaire as a data collection tool, which is then analyzed using IBM SPSS version 20. The sample taken consists of 10 UD employee respondents. Jombang Fajar cell counter business. Data collection was carried out by distributing G-forms to respondents. This research aims to analyze the influence of management accounting information systems and performance measurement systems on managerial performance. By testing using instrument tests which involve validity and reliability tests. And the data analysis used is multiple linear regression analysis, with hypothesis testing using the t test, F test and coefficient of determination (R^2). The research results show that all the indicators used in this research are valid and reliable. In the T test, the results show that management accounting information and the performance measurement system partially have a positive and significant effect on managerial performance. Based on the results of the F test, it shows that the results obtained by the calculated F value are 49.172 > 2.70 with a significance value of 0.000 < 0.05, so H_0 is rejected. H_1is accepted. Thus, the variables management accounting information system (X1) and performance measurement system (X2) simultaneously have a significant effect on UD's managerial performance (Y). Jombang Fajar cell counter business.
Accounting Information System is a system for collecting, recording and processing financial data and non-financial data related to financial transactions to produce information for decision making. The sustainability and growth of a company depends on managerial performance and the information systems used by its management. The method in this research is quantitative with a questionnaire as a data collection tool, which is then analyzed using IBM SPSS version 20. The sample taken consists of 10 UD employee respondents. Jombang Fajar cell counter business. Data collection was carried out by distributing G-forms to respondents. This research aims to analyze the influence of management accounting information systems and performance measurement systems on managerial performance. By testing using instrument tests which involve validity and reliability tests. And the data analysis used is multiple linear regression analysis, with hypothesis testing using the t test, F test and coefficient of determination (R^2). The research results show that all the indicators used in this research are valid and reliable. In the T test, the results show that management accounting information and the performance measurement system partially have a positive and significant effect on managerial performance. Based on the results of the F test, it shows that the results obtained by the calculated F value are 49.172 > 2.70 with a significance value of 0.000 < 0.05, so H_0 is rejected. H_1is accepted. Thus, the variables management accounting information system (X1) and performance measurement system (X2) simultaneously have a significant effect on UD's managerial performance (Y). Jombang Fajar cell counter business.
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