Pengaruh Penerapan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial

The research data were collected through a survey with the branch manager respondents who worked at the company branch in the city of Palembang. Data were tested using simple regression analysis using SPSS 16.0. well done to the regression test data quality (reliability and validity testing) and hypothesis testing. The results of testing the hypothesis that the second hypothesis (Ha) is received, the application of accounting have an influence on managerial performance, the first hypothesis (Ho) is rejected, the application of accounting has no effect on managerial performance.