THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEMS, HUMAN CAPITALS AND ENVIRONMENTAL UNCERSIBILITY TO MANAGERIAL PERFORMANCE IN PT. KUNANGO JANTAN IN PADANG CITY
Article Sidebar
Main Article Content
Abstract
The purpose of this study was to examine the effect of the human capital management accounting system and environmental uncertainty on the performance of managers at PT. Kunango Male Padang. This study uses data collection techniques through questionnaires or questionnaires. The results of this study indicate that: 1) The management accounting system has a significant effect on the performance of managers at PT. Kunango Male Padang. It can be seen from the results of the t-test hypothesis testing that the t-count is 4.491 which is greater than the t-table of 1.974 and a significant value of 0.000 <0.05. 2) Human Capital has an effect on Managerial Performance at PT. Kunango Male Padang City. It can be seen that the results of the t- test hypothesis testing, namely the t-count 2.051 exceeds the t-table 1.974 and the significance value is 0.042 <0.05. 3) Environmental Uncertainty has no significant effect on Managerial Performance at PT. Kunango Male Padang City. It can be seen from the results of the t-test hypothesis testing, namely t-count 0.024 which is smaller than t-table 2.009 with a significance number of 0.981> 0.05. 4) Management Accounting System, Human Capital and Environmental Uncertainty together influence the Managerial Performance at PT. Kunango Male Padang City. These results can be seen in the calculated F value of 6.982 which is greater than the F table value of 2.66 with the result of the F test value being 0.000 which is smaller than the significant value of 0.05.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
[2] Arikunto, S. 2015. Prosedur Penelitian (Suatu Pendekatan Praktek). Jakarta: Rineka Cipta.
[3] Bashirudin, A. 2015. Pengaruh sistem informasi akuntansi manajemen, human capital dan ketidakpastian lingkungan terhadap kinerja manajerial pada Baitul Maal Wat Tamwil di Wilayah DKI Jakarta.
[4] Duncan, Tom. 2014. Principles of Advertising and IMC. 2nd edition. McGraw, Hill.
[5] Ghazali, Imam. 2018. Aplikasi Analisis Multivariate Dengan Program IBM. SPSS 25. Semarang: Universitas Diponegoro.
[6] Handoko. T. Hani. 2016. Manajemen. Edisi 2.Yogyakarta: BPFE-Yogyakarta
[7] Hansen, Don R & Mowen, Maryanne M. 2015. Akuntansi Manajerial. Jakarta: Salemba Empat.
[8] Henry Simamora. 2014. Pengantar Akuntansi II. Jakarta: Salemba Empat.
[9] Ikatan Akuntan Indonesia, 2018. Pernyataan Standar Akuntansi Keuangan (PSAK) No. 45 Pelaporan Keuangan Entitas Nirlaba.
[10] Luthans, Fred. 2015. Organizational Behavior : An Evidence-Based Approach. New York: McGraw-Hill.
[11] Moh. Nazir. 2016, “Metode Penelitian”. Bogor: Ghalia Indonesia.
[12] Mulyadi, 2014. Sistem Perencanaan & Pengendalian Manajemen. Jakarta: Salemba Empat.
[13] Rudianto. 2015. Akuntansi Manajemen. Jakarta: Erlangga
[14] Sabarudin Muslim, dkk. 2016. Akuntansi Biaya.Jakarta: Salemba Empat
[15] Saydam, Gouzali, 2016. Manajemen Sumber Daya Manusia (Human Resource) Suatu Pendekatan Mikro. Djanbatan, Jakarta.
[16] Sugiyono.2016. Metode Penelitian Bisnis.Bandung: Alfabeta.
[17] Totanan, 2014. Peranan Intellectual Capital dalam Penciptaan Nilai untuk Keunggulan Bersaing. Jakarta: Usahawan.
[18] Uma Sekaran, 2017. Metode Penelitian Untuk Bisnis, Edisi Keenam. Salemba Empat, Jakarta.
[19] Wibowo, 2014. Manajemen Kinerja. Edisi Keempat. Jakarta: Rajawali Pers.