Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published

PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN KUALITAS INFORMASI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA MAKASSAR: penelitian kuantitatif

nursantia ismail (Universitas Muhammadiyah Makassar)
Samsul Rizal (Unknown)
Ainun Arizah (Unknown)



Article Info

Publish Date
03 Jan 2026

Abstract

This study aims to analyze and test the influence of Responsibility accounting and Quality of Management Information on Managerial Performance at the Regional Drinking Water Company (PDAM) of Makassar City. This study uses a quantitative approach with multiple linear regression analysis methods to test the influencw of independent variables on dependent variables. The sample used was 40 employees using the Saturated Sample Technique. The data obtained were then tested using the Statistical for the social science (SPSS) version 25 application. The results of the study showed that partial accountability accounting had a t count of 3,448 > t table 2,704 with a significance of 0,001 < a significance level of 0,005 which showed that accountability accounting had a positive effect on managerial performance in the makassar city regional drinking water company (PDAM). The quality of management information partially had a t count of 6,753 > t table 2,704 with a significance of 0,000 < 0,005 which showed that the quality of management information had a positive effect on managerial performance in the makassar city regional drinking water company (PDAM).

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Journal Info

Abbrev

didaktik

Publisher

Subject

Education

Description

Didaktik : Jurnal Ilmiah PGSD STKIP Subang adalah salah satu jurnal yang dterbitkan oleh STKIP Subang, jurnal ini mempunyai bidang cakupan yaitu Penelitian Pendidikan. Terbit pada bulan Juni dan Desember setiap tahunnya. Didaktik : Jurnal Ilmiah PGSD STKIP Subang melalui proses review oleh dua ...