Pengaruh Sistem Pengendalian Manajemen (Sistem Pengukuran Kinerja Komprehensif, Sistem Reward, dan Akuntansi Pertanggungjawaban) terhadap Kinerja Manajerial pada Perusahaan Jasa Ekspedisi di Kota Palembang

Faustiana, Fanny (2020) Pengaruh Sistem Pengendalian Manajemen (Sistem Pengukuran Kinerja Komprehensif, Sistem Reward, dan Akuntansi Pertanggungjawaban) terhadap Kinerja Manajerial pada Perusahaan Jasa Ekspedisi di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This purpose of this study is to determine whether the variables of management control systems (comprehensive performance measurement systems, reward systems, and responsibility accounting) have an influence on managerial performance in freight forwarding companies in the city of Palembang. The population used is all freight forwarding companies in the city of Palembang. The number of samples is 34 respondents. The data analysis technique used is multiple regression analysis to determine the effect of management control system variables (comprehensive performance measurement systems, reward systems, and responsibility accounting) on managerial performance. The results obtained showed that the comprehensive performance measurement systems and reward systems had no positive effect on managerial performance, while the responsibility accounting had a positive effect on managerial performance.

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