The Effect of Management Control System and Leadership Style on Managerial Performance (An Empirical Studies on SOE Company in Bandung)

Abstract

The purpose of this study is to determine the effect of management control system and leadership style on managerial performance using explanatory. Unit of analysis of this study is the managers who work in state-owned companies manufacturing in Bandung. Populations of this study are the employees who officiate as a manager in state-owned companies in Bandung and who became the sample of this study are 109 managers. The results of this study indicate that there are significant simultaneously effect between management control system and leadership style on managerial performance. Partially management control system has positive influence on managerial performance, as well as the leadership style which is partially positive influence on managerial performance.

Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

“…sistem pengendalian manajemen adalah suatu kegiatan yang dilakukan di dalam organisasi secara rutin dan terus menerus. Sistem pengendalian manajemen sangat penting digunakan oleh para manajer tingkat atas untuk menangkap kondisi-kondisi yang tidak kondusif dalam perusahaan dan kegiatan-kegiatan yang tidak efektif dan efisien (Yusuf et al, 2018). Penelitian Tendean et al, (2018) dan Sugianto Yusuf et al, (2018 menemukan bahwa sistem pengendalian manajemen mempunyai pengaruh positif signifikan terhadap kinerja manajerial.…”

“…Apabila tujuan dan sasaran organisasi telah dicapai maka dengan demikian akan meningkatkan kinerja manajer itu sendiri. Penelitian Tendean et al, (2018), (Sugianto Yusuf et al, 2018 dan Rahmad et al, (2016) menghasilkan temuan bahwa Sistem pengendalian manajemen mempunyai pengaruh positif signifikan terhadap kinerja manajerial.…”