PENGARUH PENERAPAN SISTEM AKUNTANSI MANAJEMEN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL BANK

Niko Silitonga

Abstract


Tujuan penelitian untuk mengetahui (1)pengaruh penerapan sistem akuntansi manajemen terhadap kinerja manajerial; (2) pengaruh budaya organisasi  terhadap kinerja manajerial bank.Periode penelitian Februari sampai dengan Juli tahun 2016. Responden penelitian ini adalah pimpinan cabang bank kategori BUKU 4 di Jakarta.Analisis menggunakan regresi cross section dan uji validitas serta uji reliabilitas. Hasil penelitian menunjukan bahwa model yang digunakan dalam penelitian ini layak untuk menjelaskan kinerja manajerial, dimanapenerapan sistem akuntansi manajemen terhadap kinerja manajerial berpengaruh positif walaupun tidak terlalu signifikan dan budaya organisasi berpengaruh negatif terhadap kinerja manajerial.


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DOI: http://dx.doi.org/10.25139/jaap.v2i2.1393

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