Analisis Pengaruh Sistem Akuntansi Manajemen dan Partisipasi Anggaran terhadap Kinerja Manajerial

Managerial performance is the result of an effective managerial activity process starting from the planning, implementation, administration, accountability reports, planning, and monitoring processes. This study aims to determine about the management accounting system and budget participation have an effect on managerial performance. The population in this study is PT. Pos Indonesia (Persero) Cabang Utama Surabaya. This study used a sample of 50 active employees at PT. Pos Indonesia (Persero) Cabang Utama Surabaya and sampling in this study using purposive sampling technique. The data analysis technique in this study used descriptive analysis, outer model, inner model, and hypothesis testing. WarpPLS 7.0 is the software used to process the data in this research. The results of this study can be concluded that the management accounting system has a significant positive effect on managerial performance, while budgetary participation has a positive effect but has a weak significance on managerial performance