Pengaruh desentralisasi dan sistem akuntansi manajamen terhadap kinerja manajerial pada perusahaan PT. Bernofarm Pharmaceutical Company di Sidoarjo

Subagio, Simon (2017) Pengaruh desentralisasi dan sistem akuntansi manajamen terhadap kinerja manajerial pada perusahaan PT. Bernofarm Pharmaceutical Company di Sidoarjo. Masters (S2) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT Managerial performance is a performance of individuals from member organizations in the activities of management activities, such as planning (planning), organizing (organizing), direction (actuating), control (controlling). Some of the symptoms or indications that can identify low managerial capabilities include: low inisiataif subordinates, the abundance of desas rumors, lack of antuisme subordinates against the assignment of new, ketidakmamapuan people to take a decision or the decision making process of the long, low participation in formal meetings, fear and stillness. Decentralised level will affect the level of need of the characteristics of management accounting information. The impact of the interaction between management accounting system with decentralization will be more positive towards managerial performance. Management accounting itself is compiled by companies or organizations in order to generate useful information for decision making by the management. This type of research is research eksplanatori (Explanatory Research) while the research approach is used that is quantitative research. The number of samples taken for research is to take as many as 67 people with total sampling techniques. The value of the coefficient of Regression (R-squared) of Research i.e. variable 0.746. This means that the free variables consisting of decentralization (X1), and the system of management accounting (X2) can provide a positive influence on performance of managerial (Y) PT. Bernofarm Pharmaceutical Company of Sidoarjo 0.746 or 74.6%. While the rest of 0.254 or of 25.4% explained by other variables that are not included in this research model. The value of ANOVAa, obtained that value F count of 13.269 value significance of 0.000. Significance values obtained after consulted with the degrees of freedom are used namely amounting 0.05 value turned out to be significantly less than the value of the degrees of freedom (0.000 < 0.05), based on the above, testing the hypothesis proposed is acceptable. The coefficient value of decentralization (X1), retrieved the value t calculate of 4.071 with significance of 0.000. The coefficient value of Management Accounting System variables (X2), retrieved the value t calculate of 2.854 with significance of 0.015. Thus the significance value obtained turned out to be smaller than the value of the degrees of fault that is of 0.05. Based on the results of testing the hypothesis partially can be aware that variables (X1), Decentralization and management accounting systems (X2) partially effect significantly to managerial performance (Y) PT. Bernofarm Pharmaceutical Company Sidoarjo, thus the research hypothesis be accepted or proven to be true. Key words : decentralization, management accounting and Managerial Performance

Item Type: Thesis (Masters (S2))
Uncontrolled Keywords: decentralization, management accounting and Managerial Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Master In Accounting Study Program
Depositing User: Simon Subagio
Date Deposited: 06 Jan 2020 04:42
Last Modified: 06 Jan 2020 04:42
URI: http://erepository.uwks.ac.id/id/eprint/3732

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