Pengaruh Sistem Akuntansi Manajemen dan Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial di Lorin Group

Abstract

This research aim to know partially and simultaneously influence management accounting systems and management control systems to managerial performance in Lorin Group. This type of research is qualitative descriptive. Data sources are primary data. Population, sample and respondents are managers in Lorin Group that sampling with purposive sampling method. The research instrument used survey method with questionnaires. Data analysis method used descriptive statistical tests, the validity and reliability, the classic assumption test including normality test, multicolinearity test, heteroscedasticity test, to test the hypothesis using multiple linear regression with t test and F test result management accounting systems and management control systems partial no influence on managerial performance in Lorin Group, these results based on the analysis of management accounting systems which - t table ≤ t ≤ t table (-2.032 ≤ 1.220 ≤ 2.032) and significance 0.231> 0.05. For system management control - t table ≤ t ≤ t table (-2.032 ≤ 0.751 ≤ 2.032) and a significance of 0.573> 0.05. Simultaneously, management accounting systems and management control systems influence the managerial performance in Lor-in Group F analysis bedasarkan count> F table (3.437> 3.276) and significance <0.05 (0.044<0.05).