The Influence Of Management Accounting Information , Performance Measurement System And Internal Supervision On Managerial Performance At Uptd Pstw Budi Luhur And Uptd Psbawep Harapan Mulya In Jambi City

Muhammad Alfa Rizky; Ratih Kusumastuti; Aegisia Sukmawati

doi:10.63922/ijebir.v5i06.7241

Muhammad Alfa Rizky Accounting Study Program, Faculty of Economics and Business, Jambi University
Ratih Kusumastuti Accounting Study Program, Faculty of Economics and Business, Jambi University
Aegisia Sukmawati Accounting Study Program, Faculty of Economics and Business, Jambi University

DOI: https://doi.org/10.63922/ijebir.v5i06.7241

Keywords: Management Accounting Information, Performance Measurement Systems, Internal Control, Managerial Performance.

Abstract

This study aims to determine the influence of management accounting information, performance measurement systems, and internal control on managerial performance at UPTD PSTW Budi Luhur and UPTD PSBAWEP Harapan Mulya in Jambi City. The study is motivated by the recurring issue of tasks being completed past their established deadlines, which potentially leads to a backlog of work and hinders the effective execution of duties. A quantitative approach with an associative method was employed. The population consists of all 23 employees at UPTD PSTW Budi Luhur and UPTD PSBAWEP Harapan Mulya; a saturated sampling technique was used, meaning the entire population served as the study's respondents. Data were collected through questionnaires, interviews, and documentation, and subsequently analyzed using multiple linear regression. The results indicate that management accounting information has a significant influence on managerial performance, with a t-statistic of 4.205 and a significance level of less than 0.001. The performance measurement system does not have a significant influence on managerial performance, with a t-statistic of -0.274 and a significance level of 0.787. Meanwhile, internal control has a significant influence on managerial performance, with a t-statistic of 3.434 and a significance level of 0.003. The coefficient of determination (R²) of 0.875 indicates that management accounting information, performance measurement systems, and internal control account for 87.5% of the variation in managerial performance, while the remaining 12.5% is explained by factors outside the scope of this study. These findings are intended to serve as a reference for the leadership of these UPTD units to enhance managerial performance by leveraging management accounting information, strengthening internal control, and evaluating performance measurement systems to better align with the organization's specific characteristics.

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