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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Riset Akuntansi Politala Amalee: Indonesian Journal of Community Research & Engagement INVOICE : JURNAL ILMU AKUNTANSI Jurnal Akuntansi dan Teknologi Keuangan
Hasan, Asriani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Riset Akuntansi Politala

 1 
ANALISIS PENGARUH DESENTRALISASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA PT. CHAROEN POKHPAND INDONESIA TBK. CABANG MAKASSAR) Hasan, Asriani; Randi, Randi
Jurnal Riset Akuntansi Politala Vol 3 No 1 (2020): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.667 KB) | DOI: 10.34128/jra politala.v3i1.37

Abstract

This research aims to determine the influence of decentralization and accounting management system against managerial performance at PT. Charoen Pokhpand Indonesia Tbk Makassar Branch. This research implements quantitative methods using multiple linear regression analyses. The data in this research is data obtained from respondents PT. Charoen Pokhpand Indonesia Tbk. Makassar Branch by sampling 60 respondents. The granting of the questionnaire was used as a method for collecting data. In this study obtained a constant value of 27.604. Value of significance for decentralized influence  to managerial performance  of  with value    and coefficient value of 0.264. Next, Value of significance for decentralized influence  to managerial performance  of with value    and  regression coefficient value of . Findings from this study suggest that managerial performance is influenced by decentralization and accounting management systems. It can be concluded that decentralization and management accounting systems are both used in decision making to improve performance on the company.
Co-Authors Andi Risfan Rizaldi Arsal, Muryani Asmaul Husna Hikmah Hikmah Nur Fitri Amaliah NURWAHIDAH NURWAHIDAH Randi, Randi Risfan Rizaldi, Andi Rizaldi, Andi Risfan Samita, Samita