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All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Inovasi Kerja Nyata (JIKN)
Putri, Anisa Ika
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Journal : Al-MIKRAJ: Jurnal studi Islam dan Humaniora

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Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi, Ketidakpastian Lingkungan, Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial (Studi Empiris Pada Kantor Pelayanan Perbendaharaan Negara Pekanbaru) Yetti, Febri Delmi; Putri, Anisa Ika
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 5 No 01 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.5641

Abstract

This study aims to examine the direct effect of the variables of budget targets clarity, decentralization, environmental uncertainty and management accounting system on managerial performance. This study was conducted at the Pekanbaru State Treasury Service Office. The population in this study were employees working at the Pekanbaru State Treasury Service Office totaling 42 people. The sampling technique used was purposive sampling. The respondents in this study were the head of the office as the user of the budget/goods, the head treasurer and employees. The sample used in this study was 42 respondents. The statistical method used to test the research hypothesis is multiple linear regression analysis using SPSS software version 29.0. The results of the study indicate that the variables of budget target clarity,decentralization, environmental uncertainty and management accounting systems have an effect on managerial performance. The magnitude of the influence of R-Square (R2) from budget target clarity, decentralization, environmental uncertainty and management accounting systems on managerial performance is 28.9% while the remaining 71.1% is influenced by other independent variables not examined in this study.
Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi, Ketidakpastian Lingkungan, Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial (Studi Empiris Pada Kantor Pelayanan Perbendaharaan Negara Pekanbaru) Yetti, Febri Delmi; Putri, Anisa Ika
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 5 No. 01 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.5641

Abstract

This study aims to examine the direct effect of the variables of budget targets clarity, decentralization, environmental uncertainty and management accounting system on managerial performance. This study was conducted at the Pekanbaru State Treasury Service Office. The population in this study were employees working at the Pekanbaru State Treasury Service Office totaling 42 people. The sampling technique used was purposive sampling. The respondents in this study were the head of the office as the user of the budget/goods, the head treasurer and employees. The sample used in this study was 42 respondents. The statistical method used to test the research hypothesis is multiple linear regression analysis using SPSS software version 29.0. The results of the study indicate that the variables of budget target clarity,decentralization, environmental uncertainty and management accounting systems have an effect on managerial performance. The magnitude of the influence of R-Square (R2) from budget target clarity, decentralization, environmental uncertainty and management accounting systems on managerial performance is 28.9% while the remaining 71.1% is influenced by other independent variables not examined in this study.
Co-Authors Ade Irma Suryani Devi Hartati Devi Safitri Dewi Kartika Ningsih, Sunarti Maili Novita, Vivin Salma, Atika Sari, Felia Novita Sari, Nilam Kencana Selviana, Indah Sihombing, Ginna Veronica Veronica, Syndi Ayu Yetti, Febri Delmi Yurnilawati, Yurnilawati