PENGARUH PENGENDALIAN AKUNTANSI DAN PENGENDALIAN PERILAKU TERHADAP KINERJA MANAJERIAL DI PERUSAHAAN LEASING KENDARAAN DI KOTA PALEMBANG

Sihombing, Liberty Natanael (2014) PENGARUH PENGENDALIAN AKUNTANSI DAN PENGENDALIAN PERILAKU TERHADAP KINERJA MANAJERIAL DI PERUSAHAAN LEASING KENDARAAN DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to: (1) to determine how much influence the behavior of accounting control and partial control on managerial performance in Leasing Organization Palembang, (2) to determine how much influence the control of accounting and control behavior simultaneously on managerial performance at Leasing Institutions Palembang City. The research method is descriptive and verification. The population in this study were all managerial agency Palembang Leasing loan fund provider for two- and four -wheeled vehicles. Samples were taken 20 people. Determination of the samples was done by using purposive sampling. The data is taken through a questionnaire. Analysis of data using multiple linear regression. Processing data using SPSS version 17. From the results of multiple regression analysis with the data obtained some conclusions as follows: (1) There is the influence of accounting control and partial control of behavior on managerial performance in Governmental Leasing Palembang. Kofeisien magnitude of the effect on the performance of managerial accounting controls by t test with significance level was 2,173 0.444 < 0.05. Thus H1 is accepted. While the level of behavioral control kofeisien partially on managerial performance by t test with significance level was 0.645 0.527 > 0.05. Thus H2 is rejected. (2) There is the effect of accounting controls and control behaviors simultaneously on managerial performance in Governmental Leasing Palembang. The magnitude of the effect of accounting controls and partially control the behavior of the managerial performance is known from the results of the F test (ANOVA) was 36.178 with a significance level of 0.000<0.05.

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