EFFECT OF DECENTRALIZATION CONTROL SYSTEM ON THE PERFORMANCE OF MANAGERIAL ACCOUNTING AT PINTU MAS MULIA KIMIA GROUP

One, Jumedi
one, Drs. Supardi, MM.
Nawarcono, SE., MM, Winanto

Accounting
2009

The purpose of this study was to determine the effect of Decentralized Control
System on Managerial Performance in Accounting PT. Pintu Mas Mulia Kimia
Group.
Data collected from the Head Office and branch offices in 7 PT. Pintu Mas Mulia
Kimia Group taken as Stratified Random Sampling by the number of respondents
was 227 persons. Of the 227 respondents, which was worth only 225 respondents
were analyzed. To measure the influence of Decentralized Control Systems
Accounting used a questionnaire with 10 items of questions, with a value of α =
0.855, Budget Decentralisation used a questionnaire with 8 items of questions,
with a value of α = 0.802, and Managerial Performance used a questionnaire with
9 items of questions, with a value of α = 0.789 . The data analysis technique is
regression analysis SPSS for windows ver.12 has been used in examining the
influence of Decentralized Control System for Accounting and Budget
Decentralization on Managerial Performance.
The results showed as follows: (1) Decentralization of Accounting Control
System has positive and significant impact on Managerial Performance is
indicated by p value or significance probability of 0.002 (