SEIKO : Journal of Management & Business
Vol 6, No 1 (2023): January - Juny

Pengaruh Penerapan Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial dengan Gaya Kepemimpinan Sebagai Variabel Moderating

Choiri, Choiri (Unknown)



Article Info

Publish Date
09 Jan 2023

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan sistem pengendalian manajemen terhadap kinerja manajerial dan untuk mengetahui pengaruh penerapan sistem pengendalian manajemen terhadap kinerja manajerial dengan penguatan gaya kepemimpinan. Penelitian ini menggunakan 6 (enam) perusahaan ekosistem PT Petrokimia Gresik di Gresik sebagai sampel. Menentukan sampel menggunakan teknik non-probability sampling. Variabel bebas dan terikat dalam penelitian ini diukur dengan menggunakan analisis regresi. Berdasarkan uji hipotesis pertama dapat disimpulkan bahwa penerapan sistem pengendalian manajemen berdampak terhadap kinerja manajemen ekosistem perusahaan PT Petrokimia Gresik. Hipotesis kedua berdasarkan pengujian hipotesis dapat disimpulkan bahwa gaya kepemimpinan tidak meningkatkan pengaruh penerapan sistem pengendalian manajemen terhadap kinerja manajerial. Kata Kunci: pengendalian manajemen; kinerja manajerial; gaya kepemimpinan Abstract The purpose of this study is to determine the influence of the application of the management control system on managerial performance and to determine the influence of the application of the management control system on managerial performance by strengthening leadership style. This study used 6 (six) ecosystem companies of PT Petrokimia Gresik in Gresik as samples. Determining the sample using non-probability sampling techniques. The free and bound variables in this study were measured using regression analysis. Based on the first hypothesis test, it can be concluded that the implementation of the management control system has an impact on the management performance of the company's ecosystem of PT Petrokimia Gresik. The second hypothesis based on hypothesis testing can be concluded that leadership style does not increase the influence of the application of management control systems on managerial performance. Keywords: control systems, managerial performance, leadership style.

Copyrights © 2023






Journal Info

Abbrev

seiko

Publisher

Subject

Social Sciences

Description

The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects ...