预算参与、财务应用和内部控制系统对富米拉管理绩效的运用

Dwi Anie Mayasari, Iin Indarti, Nurdhiana Nurdhiana
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引用次数: 0

摘要

本研究旨在找出并分析预算参与、财务系统应用程序和内部控制系统的使用对PT. FUMIRA公司2021年管理绩效的影响。本研究是一项关联定量研究。本研究使用的方法是通过问卷调查部分或同时进行调查。本研究的样本为福美拉公司全体管理层,共59人。使用的抽样技术是饱和抽样,其中所有人口成员都被用作研究样本。本研究使用的分析工具为多元线性回归分析。根据数据处理的结果,可以得出结论:预算参与、财务系统应用程序的使用和内部控制制度对管理绩效有显著的正向影响。同时,预算参与、财务系统应用程序和内部控制系统的使用同时对管理绩效产生显著影响(60.2%)。
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Partisipasi Penyusunan Anggaran, Pemanfaatan Aplikasi Sistem Keuangan dan Sistem Pengendalian Intern terhadap Kinerja Manajerial PT. Fumira
This research was to find out and analyze the effect of budgeting participation, utilization of financial system applications and internal control systems on managerial performance of PT. FUMIRA in 2021. This research is an associative quantitative research. The method used in this research was a survey either partially or simultaneously through a questionnaire. The sample of this research was the entire management leadership of PT. FUMIRA, totaling 59 people. The sampling technique used was saturated sampling, where all members of the population are used as research samples. The analytical tool used in this research was multiple linear regression analysis. Based on the results of data processing, it can be concluded that: Partially, budgeting participation, utilization of financial system applications and internal control systems have a significant positive effect on managerial performance. Simultaneously budgeting participation, utilization of financial system applications and internal control systems simultaneously have a significant effect on managerial performance by 60.2%.
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