The Influence Of Accounting Information Systems, Organizational Culture, Leadership Style, Rewards And Performance Measurement Systems On Managerial Performance (case Study Of PTPN Companies V)

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The Influence of Accounting Information Systems, Organizational Culture, Leadership Style, Rewards, and Performance Measurement Systems on Managerial Performance: A Case Study of PTPN V Companies

Introduction

In today's fast-paced business environment, companies are constantly seeking ways to improve their managerial performance and stay ahead of the competition. One of the key factors that contribute to managerial performance is the effective use of accounting information systems, organizational culture, leadership style, rewards, and performance measurement systems. This study aims to explore the significant influence of these factors on managerial performance in PTPN V Pekanbaru companies.

Research Methodology

This study employed a descriptive method that focused on surveys to collect data. A questionnaire was distributed to managerial PTPN V, and the data was supported by a literature study. The data used in this study was qualitative data that had been quoted using a Likert scale, which was then converted into interval data. The analysis was carried out using multiple regression techniques to test the relationship between independent and dependent variables.

Research Results

The results of the partial analysis are as follows:

  1. Accounting Information System (X1) shows a significant effect on managerial performance (Y) with a significance value of T 0.002, which is below 0.05. This suggests that a good accounting information system is essential for better and faster decision making by management.
  2. Organizational Culture (X2) does not show a significant effect on managerial performance, with a significance value of T 0.457 which is greater than 0.05. This indicates that organizational culture may not be a significant factor in influencing managerial performance.
  3. Leadership Style (X3) also does not have a significant effect on managerial performance, indicated by the significance value of T 0.684, which is greater than 0.05. This suggests that leadership style may not be a significant factor in influencing managerial performance.
  4. Reward (X4) has a significant influence on managerial performance, with a significance value of T 0.017, which means below 0.05. This indicates that an adequate reward system is essential for encouraging better managerial performance.
  5. Performance Measurement System (X5) does not have a significant effect on managerial performance, with a significance value of T 0.307 which is greater than 0.05. This suggests that performance measurement systems may not be a significant factor in influencing managerial performance.

From the simultaneous analysis, it can be concluded that the combination of all these variables affects managerial performance with a percentage of 63.4%. This shows that although there are other factors that are not observed that affect managerial performance by 36.6%, a significant influence of accounting and reward information systems is very important in the company's context.

Additional Analysis and Explanation

The significant influence of the accounting information system (X1) shows that a good system in managing financial information can support better and faster decision making by management. On the other hand, Reward (X4) as a motivator also has a big impact, which indicates that the appropriate awarding and incentives can encourage managerial performance.

Conversely, organizational culture (X2) and leadership style (X3) that do not show significant effects can be a signal for companies to further evaluate how these aspects are applied. There may be aspects of cultural or leadership styles that are not in accordance with managerial needs or it could be that the values ​​and styles of leadership have not been fully internalized by all members of the organization.

Conclusion

In conclusion, this study highlights the significant influence of accounting information systems, rewards, and performance measurement systems on managerial performance in PTPN V Pekanbaru companies. The results of this study suggest that companies should emphasize the development and improvement of effective accounting information systems and create adequate reward systems to encourage better managerial performance. This can be a strategic step that not only improves managerial performance, but also increases the overall performance of the company in the future.

Recommendations

Based on the findings of this study, the following recommendations are made:

  1. Develop and improve accounting information systems: Companies should invest in developing and improving their accounting information systems to support better and faster decision making by management.
  2. Create adequate reward systems: Companies should create adequate reward systems to encourage better managerial performance.
  3. Evaluate organizational culture and leadership style: Companies should evaluate their organizational culture and leadership style to ensure that they are in accordance with managerial needs.
  4. Implement performance measurement systems: Companies should implement performance measurement systems to monitor and evaluate managerial performance.

Limitations of the Study

This study has several limitations, including:

  1. Sample size: The sample size of this study was limited to managerial PTPN V, which may not be representative of all companies.
  2. Data collection method: The data was collected using a questionnaire, which may be subject to bias.
  3. Analysis method: The analysis was carried out using multiple regression techniques, which may not be the most appropriate method for this study.

Future Research Directions

Future research should aim to:

  1. Investigate the relationship between organizational culture and leadership style and managerial performance: This study found that organizational culture and leadership style did not have a significant effect on managerial performance. Future research should investigate the relationship between these variables and managerial performance.
  2. Examine the impact of performance measurement systems on managerial performance: This study found that performance measurement systems did not have a significant effect on managerial performance. Future research should examine the impact of performance measurement systems on managerial performance.
  3. Develop and test a model of managerial performance: This study found that accounting information systems, rewards, and performance measurement systems had a significant influence on managerial performance. Future research should develop and test a model of managerial performance that includes these variables.
    Frequently Asked Questions (FAQs) about the Influence of Accounting Information Systems, Organizational Culture, Leadership Style, Rewards, and Performance Measurement Systems on Managerial Performance

Q: What is the main objective of this study? A: The main objective of this study is to explore the significant influence of accounting information systems, organizational culture, leadership style, rewards, and performance measurement systems on managerial performance in PTPN V Pekanbaru companies.

Q: What methodology was used in this study? A: This study employed a descriptive method that focused on surveys to collect data. A questionnaire was distributed to managerial PTPN V, and the data was supported by a literature study.

Q: What were the results of the partial analysis? A: The results of the partial analysis showed that:

  • Accounting Information System (X1) has a significant effect on managerial performance (Y) with a significance value of T 0.002.
  • Organizational Culture (X2) does not show a significant effect on managerial performance with a significance value of T 0.457.
  • Leadership Style (X3) also does not have a significant effect on managerial performance with a significance value of T 0.684.
  • Reward (X4) has a significant influence on managerial performance with a significance value of T 0.017.
  • Performance Measurement System (X5) does not have a significant effect on managerial performance with a significance value of T 0.307.

Q: What was the result of the simultaneous analysis? A: The result of the simultaneous analysis showed that the combination of all these variables affects managerial performance with a percentage of 63.4%.

Q: What are the implications of this study? A: The implications of this study are that companies should emphasize the development and improvement of effective accounting information systems and create adequate reward systems to encourage better managerial performance.

Q: What are the limitations of this study? A: The limitations of this study are:

  • Sample size: The sample size of this study was limited to managerial PTPN V, which may not be representative of all companies.
  • Data collection method: The data was collected using a questionnaire, which may be subject to bias.
  • Analysis method: The analysis was carried out using multiple regression techniques, which may not be the most appropriate method for this study.

Q: What are the future research directions? A: Future research should aim to:

  • Investigate the relationship between organizational culture and leadership style and managerial performance.
  • Examine the impact of performance measurement systems on managerial performance.
  • Develop and test a model of managerial performance that includes accounting information systems, rewards, and performance measurement systems.

Q: What are the practical implications of this study? A: The practical implications of this study are that companies should:

  • Develop and improve their accounting information systems to support better and faster decision making by management.
  • Create adequate reward systems to encourage better managerial performance.
  • Evaluate their organizational culture and leadership style to ensure that they are in accordance with managerial needs.
  • Implement performance measurement systems to monitor and evaluate managerial performance.

Q: What are the theoretical implications of this study? A: The theoretical implications of this study are that it contributes to the understanding of the factors that influence managerial performance and provides a framework for future research in this area.