The Effect of Management Accounting Information and Performance Measurement Systems on Managerial Performance at the Public Works Services, Medan Sunggal

Hasbiana Dalimunthe

Abstract: This study aims to examine the effect of the management accounting information usage and performance measurement systems on managerial performance at the Public Work Services. As an associative method, the sample used in this study was 70 respondents. The data analysis technique used are data instrument test which are validity and reliability tests and classical assumption tests including normality tests, heteroscedasticity tests, and multicollinearity tests. The hypothesis testing includes the T test and the determination (R2) test as well as the multiple linear regression analysis test. The results of this study partially show that the application of management accounting information has a positive and significant effect on managerial performance, and the performance measurement system has a positive and significant effect on managerial performance.

Keywords: Management Accounting Information, Performance Measurement System, Managerial Performance, Public Work Services