PENGARUH GAYA KEPEMIMPINAN DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA KEUANGAN PADA POLITEKNIK UNGGUL LP3M MEDAN
Oleh : Minasari Nasution
Diterbitkan di : BISMAN INFO
Volume : 4 No : 3 Oktober 2017
Penerbit : Politeknik Unggul LP3M
ISSN : 2355-1500
Abstrak
The problem of this research is financial performance continues to decline, the role of the leaders were not optimal in controlling the subordinates and the leadership information obtained is not timeliness and integration, so team leader ability is low. This study aims 1) To identify and examine whether the leadership style affect the financial performance in the Polytechnic Unggul LP3M Medan 2) To know and test whether management accounting system affect the financial performance in the Polytechnic Unggul LP3M Medan 3) To identify and examine whether leadership style and management accounting system affect the financial performance in the Polytechnic Unggul LP3M Medan.
This research used by assosiatif approach. The population in this study is the Polytechnic Unggul LP3M Medan. The sampling technique using saturated sample. The research data is the primary data collected by questionnaire, which is sent a list of statements to the employee and secondary data as supporting data. Data analysis using Double linear regression.
This result show that (1) the leadership styles affect the financial performance, (2) Management Accounting System influence on financial performance (3) style of leadership and Management Accounting System affect the financial performance,
Suggestions in this study is for further research in order to pay attention to other factors that affect the financial performance and increase the number of samples.
Kata Kunci : Financial Performance, System Management Accounting, Leadership Style