Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
Vol 5 No 02 (2021): Vol 05 No 2 (2021): Accountia Journal Volume 5 No 2 Oktober 2021

SISTEM PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL PADA OPD DI KABUPATEN POHUWATO

AGUS BAKU (SEKOLAH TINGGI ILMU EKONOMI ICHSAN)
HARIS HASAN (Unknown)



Article Info

Publish Date
15 Nov 2021

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh sistem pengendalian akuntansi terhadap kinerja manajerial pada opd di kabupaten pohuwato. metode yang di gunakan yaitu dengan survey lapangan pada Organisasi Perangkat Daerah di Kabupaten Pohuwato, peneliti melakukan penarikan sampel untuk dijadikan sampel penelitian karena mengingat banyaknya OPD sehingganya peneliti menarik sampel untuk dijadikan responden pada penelitian, jumlah responden dalam penelitian ini berjumlah 80 orang, alat analisis yang digunakan regresi linier sederhana. Hasil penelitian menunjukkan sistem pengendalian akuntansi berpengaruh positif dan signifikan terhadap kinerja manajerial pada OPD di kabupaten pohuwato The purpose of this study was to analyze the effect of the accounting control system on managerial performance in OPD in Pohuwato Regency. The method used is a field survey at the Regional Apparatus Organization in Pohuwato Regency, the researcher draws samples to be used as research samples because considering the number of OPDs so that researchers draw samples to be respondents in the study, the number of respondents in this study amounted to 80 people. simple linear regression was used. The results of the study shows that the accounting control system has a positive and significant effect on managerial performance in OPD in Pohuwato Regency.

Copyrights © 2021






Journal Info

Abbrev

accountia

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal is a scientific journal that presents original articles about the latest knowledge, research and development information in the field of accounting. This journal is a means of publication and a forum for sharing scientific knowledge related to accounting and open to practitioners and ...