PENGARUH KARAKTERISTIK, PENGENDALIAN, DAN PERTANGGUNGJAWABAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL

Abstract

This research aimed to examine the effect of characteristic, controlling and accountability of management
accounting systems on managerial performance. For the populations, it was at Circle K’s area office in Sidoarjo.
The research was quantitative. Moreover, the data collection technique used total sample of census, in which the
sample was the population itself. It was due to the number of sample being less than 100. Futhermore, the
instrument in data collection technique used questionnaires. The questionnaires were distributed directly to 50
respondens of employees at Circle K’s area office in Sidoarjo. Additionally, the data analysis technique used
multiple linear regression. The research result concluded as follows (a) characteristics of management
accounting system have a positive affect on managerial perfomance, this indicates that managers need to pay
attention to matters relating to the characteristics of management accounting information, (b) controlling of
management accounting system did not affect positively on managerial perfomance. This is due to not running
effectively in achieving company goals so that managers performance, and (c) accountability of management
accounting system did not affect positively on manageial perfomance, but was affected by other variables outside
the research. This is due to the lack of information related to accountability accountingon managerial
performance.
Keywords: characteristic, controlling, aountablity, managemet accounting system, managerial perfomance