Pengaruh Partisipasi Anggaran dan Sistem Pengendalian Intern Terhadap Kinerja Manajerial pada Perkebunan PT. Sido Jadi Sei Parit Sei Rampah

Abstract

The purpose of this study was to determine the effect of budget participation and internal control systems on managerial performance both partially and simultaneously on the plantations of PT. Sido Sei Parit Sei Rampah. The type of research used is quantitative methods. The population in this study were employees of the position holders at the PT. Sido Jadi Sei Parit Sei Rampah with a sample of 30 people. The type of data used in this study are quantitative data and qualitative data while the data sources used in this study are primary data. Data collection techniques using questionnaire or questionnaire methods. The data analysis technique used in the study is multiple linear regression analysis, with SPSS version 22 the results of the study indicate that budget participation has a positive and significant effect on managerial performance. The internal control system has no positive and significant influence on managerial performance. Budget participation and internal control systems have a positive and significant effect simultaneously on managerial performance.