Pengaruh desentralisasi terhadap kinerja manajer yang dimediasi oleh sistem akuntansi manajemen (Studi kasus pada dealer dan showroom di Kota Manado)

Authors

  • Taufiqurrahman Azis Sam Ratulangi University
  • Winston Pontoh Sam Ratulangi University
  • Claudia W. M. Korompis Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.191

Keywords:

decentralized organization, management accounting system, manager performance

Abstract

Good interaction between the management accounting system and decentralization will give positive results to the manager's performance due to the alignment of information and decision-making that can improve the company's performance. The purpose of this study to find out the effect of decentralization on manager performance mediated by management accounting system on dealerships and showrooms in Manado City. This study used an extended multiple regression analysis model with an analytical path model. The results of decentralization research directly affect the significance of managerial performance. It means that the greater the degree of delegation of authority and responsibility of top management to middle and lower managers in the form of decision-making, the higher the managerial performance. Decentralization has a significant effect on the management accounting system, but the management accounting system has no significant effect on the manager's performance. From these results, the management accounting system was unable to mediate the influence of decentralization on manager performance.

Downloads

Download data is not yet available.

References

Adnantara, K. F. (2020). Pengaruh desentralisasi dan ketidakpastian lingkungan terhadap kinerja manajerial dengan karakteristik informasi sistem akuntansi manajemen sebagai intervening. Juara: Jurnal Riset Akuntansi, 10(1), 47-55. https://e-journal.unmas.ac.id/index.php/juara/article/view/751

Ardiany, Y., Rinaldo, J., & Muliani, T. (2021). Pengaruh desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajerial: Studi kasus pada PT. P&P Lembah Karet Padang. Jurnal Akademi Akuntansi Indonesia Padang, 1(1), 1-12. https://doi.org/10.31933/7vw5zm36

Arikunto, S. (2013). Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.

Asystasia, W., & Siregar, S. A. (2024). Pengaruh karakteristik informasi sistem akuntansi manajemen terhadap kinerja manajerial dengan variabel moderasi ketidakpastian lingkungan dan desentralisasi pada PT. Karya Hevea Indonesia. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 1773-1786. https://doi.org/10.31955/mea.v8i1.3915

Bairizki, A. (2020). Manajemen sumber daya manusia (Tinjauan strategis berbasis kompetensi). Pustaka Aksara.

Gheofani, D. (2021). Pengaruh desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajerial pada PT. Auxano Pekanbaru. Seminar Nasional Karya Ilmiah Multidisiplin, 1(1), 217-225. https://journal.unilak.ac.id/index.php/senkim/article/view/7904

Handayani, S., & Hariyati, H. (2014). Pengaruh karakteristik sistem informasi akuntansi manajemen: Broad scope, timeliness, aggregated, dan integrated terhadap kinerja manajerial UMKM (Studi pada UMKM di Desa Wedoro, Kab. Sidoarjo). Akrual Jurnal Akuntansi, 5(2), 204-221. https://doi.org/10.26740/jaj.v5n2.p184-204

Hasan, A., & Randi. (2020). Analisis pengaruh desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajerial (Studi kasus pada PT. Charoen Pokhpand Indonesia Tbk Cabang Makassar. Jurnal Riset Akuntansi Politala, 3(1), 11-16. https://doi.org/10.34128/jra.v3i1.37

Ikhtiyarini, P. F., & Machmuddah, Z. (2019). Sistem akuntansi manajemen memediasi gaya kepemimpinan dan desentralisasi terhadap kinerja manajerial. Perspektif Akuntansi, 2(1), 89–108. https://doi.org/10.24246/persi.v2i1.p89-108

Rante, A., Rosidi., & Djamhuri, A. (2014). Sistem akuntansi manajemen, gaya kepemimpinan, dan desentralisasi sebagai determinan kinerja manajerial. Jurnal Akuntansi Multiparadigma, 5(1), 56-66. http://dx.doi.org/10.18202/jamal.2014.04.5005

Senduk, J. M., Ilat, V., & Tirayoh, V. (2017). Pengaruh desentralisasi, strategi bisnis dan pemanfaatan informasi sistem akuntansi manajemen terhadap kinerja manajerial pada PT Bank Mandiri di Manado. Jurnal Riset Akuntansi Going Concern, 12(1), 73-82. https://doi.org/10.32400/gc.12.01.17139.2017

Simbolon, H. A. (2012). Dasar-dasar administrasi dan manajemen. Rineka Cipta

Syamil, A., Anggraeni, A. F., Martini, R., Hernando, R., Rachmawati, R., Evi, T., & Rusgowanto, F. H. (2023). Akuntansi manajemen: Konsep-konsep dasar akuntansi manajemen era digital. PT Sonpedia Publishing Indonesia.

Taqiroh, U., Darmayanti, N., & Dientri, A. M. (2019). Pengaruh desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajerial (Studi pada PT. Stars Internasional Cabang Bojonegoro dan Lamongan). Jurnal Analisa Akuntansi dan Perpajakan, 3(2), 35-46. https://doi.org/10.25139/jaap.v3i2.2185

Wijaya, H. (2021). Pengaruh desentralisasi dan ketidakpastian tugas terhadap kinerja manajerial dengan sistem akuntansi manajemen sebagai variabel intervening. Jurnal Akuntansi, 8(1), 122-141. https://doi.org/10.30656/jak.v8i1.2883

Winarti, E., Probowulan, D., & Martiana, N. (2022). Efek desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajerial pada PT. Perkebunan Nusantara XII Wilayah II di Kabupaten Jember. National Multidisciplinary Sciences, 1(5), 674–678. https://proceeding.unmuhjember.ac.id/index.php/nms/article/view/220

Downloads

Published

2024-09-13

How to Cite

Azis, T., Pontoh, W., & Korompis, C. W. M. (2024). Pengaruh desentralisasi terhadap kinerja manajer yang dimediasi oleh sistem akuntansi manajemen (Studi kasus pada dealer dan showroom di Kota Manado). Manajemen Bisnis Dan Keuangan Korporat, 2(2), 259–269. https://doi.org/10.58784/mbkk.191

Issue

Vol. 2 No. 2 (2024)

Section

Articles

License

Copyright (c) 2024 Taufiqurrahman Azis, Winston Pontoh, Claudia W. M. Korompis

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.