PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN (SAM) TERHADAP KINERJA MANAJERIAL DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI

(Studi Empiris Pada LPD Se-Kecamatan Susut)

Abstract

Increasing managerial performance in a company or organization can be
achieved by means of the manager of the company or organization taking
advantage of the ability to see and take advantage of opportunities, identify
problems, and select and implement adaptation processes in a particular
company or organization. The purpose of thissstudy wastto determine the effect of
theecharacteristics0offthe management accounting system(SAM) on managerial
performance with locus of control as a moderating variable. This research was
conducted in LPDs throughout Susut District, Bangli, with a total sample of 55
people. The samplingi method usedl was nonprobability sampling, namelyl
purposive sampling, while tthe data analysisi techniques used were validityy test,
reliability test, classical assumption test, moderated regression analysis (MRA)
test, (R2
), F test, t test. The results showed that: (1) The characteristics of the
management accounting system have a positive and significant effect on
managerial performance variables. (2) Locus of control does not moderate the
effect of the characteristics of the management accounting system on managerial
performance.