Pengaruh Sistem Pengendalian Manajemen dan Akuntabilitas Terhadap Kinerja Manajerial pada PT. Pelabuhan Indonesia I (Persero) Cabang Belawan Medan

Abstract

This research aims to determine the effect of partial and simultan from the management control system and accountability on managerial performance at PT. Pelabuhan Indonesia I (Persero) Cabang Belawan. This research is quantitative associative research in the form of questionnaires or questionnaires to managers at PT. Pelabuhan Indonesia (Persero) Cabang Belawan. The population in this study were managers at PT. Pelabuhan Indonesia I (Persero) Cabang Belawan, the sample in this study was 30 managers, 11 senior managers and 19 senior assistant managers. The data source in this study is primary data. Data collection techniques in this study were interview techniques and survey techniques with questionnaires. The data analysis technique used in this study is data quality test, classic assumption test, multiple linear regression test, and hypothesis test. The results of this study indicate that partially management control system variables have a positive effect on managerial performance and accountability variables have a positive effect on managerial performance. Simultaneously management control system variables and accountability influence managerial performance.