Pengaruh Partisipasi Anggaran dan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial pada PT. Pelabuhan Indonesia I (Persero) Cabang Belawan

Abstract

This research aims to determine the effect of partial and simultan budgetary participation and responsibility accounting on managerial performance ata PT. Pelabuhan Indonesia I (Persero) Cabang Belawan.. This research is conducted at the PT. Pelindo I (Persero) Cabang Belawan. The method used to collect data on this research by distributing questionnaires to manager at PT. Pelabuhan Indonesia I (Persero) Cabang Belawan. The population in the organization is all managers and using Purposive sampling method, 30 senior and junior manager are taken to sample the respondents in this research. The type of data ini this research is quantitative data. The source of data in this research is primary data. Data collection techniques in this research is survey techniques with questionnaires. The data analysis technique used in this research is quality data test, classical assumption test, multiple linear regression test, and hypothesis test. The result of this research indicate that partial budgetary participation variables and responsibility accounting variables have a positive and significant effect on managerial performace. Simultaneously budgetary and responsibility accounting effect on managerial performance.