Pengaruh Sistem Akuntansi Manajemen (SAM) terhadap Kinerja Manajerial dengan Sistem Pengukuran Kinerja dan Sistem Reward sebagai Variabel Moderating (Studi Empiris pada Perusahaan BUMN Kota Padang)

Abstract

A profession as a manager in a company has an important role and requires a high responsibility. Therefore, management accounting system has a critical influence on managerial performance. Furthermore, performing the tasks as manager would require performance measurement systems, while, in order to motivate the job role, reward system is also highly essential. The purpose of this study is to empirically examine the effect of management accounting systems to managerial performance with system performance measurement and reward systems as a moderating variable in State Owned Companies in Padang. The data are distributed and collected by purposive sampling technique to the respondents. The samples used in this study are the managers who work in state-owned enterprises in the city of Padang with a total of 62 respondents. Model of hypothesis testing is performed by using regression models and statistical t-test. The results of hypothesis testing found that management accounting systems have a significant effect on managerial performance while the results of the regression analysis showed that there are two moderation hypotheses that have no significant effect on managerial performance, namely 1) the interaction between management accounting systems and performance measurement systems to managerial performance and 2) the interaction between management accounting system and reward system on managerial performance.

Keywords         :          Management Accounting System, System Performance Measurement and Reward Systems and Managerial Performance