PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN PERBANKAN DI KOTA PALEMBANG

ABSTRACT
This study aimed to examine the effect of the application of accounting to managerial performance of the banking companies in the city of Palembang. Variable accounting measured by three criteria, namely, organizational structure, budgeting, and cost accounting systems and reporting costs. The population in this study is located in the city of Palembang. The research sample obtained is as much as 32 banks. The test results showed that the first hypothesis (H1) organizational structure does not effect the performance of managerial indicated significant value 0.663> 0.05. The second hypothesis (H2) stated that the budget no effect on managerial performance shown significant value 0.096> 0.05. The third hypothesis (H3) cost accounting systems and cost reporting no effect on managerial performance shown significant value 0.909> 0.05.

Keywords : accounting, and managerial performance