Pengaruh Sistem Informasi Akuntansi Manajemen, Perilaku Inovatif, dan Partisipasi Anggaran Terhadap Kinerja Manajerial (Pada Perusahaan Hotel di Kota Palembang)

This study aims to examine the effect of management accounting information systems, innovative behavior and budgetary participation on managerial performance in hotel companies in Palembang City. The theory used in this research is Goals Setting Theory. The population in this study were all 27 hotels Category 3 to 5 stars recorded at the Regional Tax Management Agency of Palembang City (BPPD). Determination of the sample in this study using a combination of non-probability and probability methods, namely purposive random sampling, so that there were 49 hotel managers in the city of Palembang. The data analysis technique used is multiple linear regression analysis. The results showed that the overall management accounting information system and participation have an positively affect on managerial performance, whereas innovative behavior does not have any positive impact effect on managerial perfomance.

Keywords: Hotel, Managerial Performance, Management Accounting Information System, Innovative Behavior, And Budget Participation