Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik sistem akuntansi manajemen, partisipasi anggaran, dan total quality management terhadap kinerja manajerial pada perbankan syariah di kota banda aceh. penelitian ini menggunakan subjek penelitian yaitu pegawai/karyawan yang berjabatan sebagai middle management ataupun lower management di kantor pusat operasional (kpo) seluruh perbankan syariah di kota banda aceh. hipotesis diuji pada 73 responden yang dipilih menggunakan metode quota sampling. data yang digunakan adalah data primer dengan teknik kuesioner yang disebar baik secara langsung maupun secara online melalui google form. metode analisis yang digunakan yaitu analisis regresi linear berganda yang diproses melalui spss 25. berdasarkan hasil pengujian parsial diketahui bahwa hanya variabel partisipasi anggaran dan total quality management yang berpengaruh terhadap kinerja manajerial, sedangkan variabel karakteristik sistem akuntansi manajemen tidak berpengaruh. hasil pengujian simultan dapat disimpulkan bahwa karakteristik sistem akuntansi manajemen, partisipasi anggaran, dan total quality management secara simultan berpengaruh terhadap kinerja manajerial. kata kunci: karakteristik sistem akuntansi manajemen, partisipasi anggaran, total quality management, kinerja manajerial

This research aims to analyze the influence of Management Accounting System Characteristics, Budgeting Participation, and Total Quality Management on Managerial Performance of Sharia Banks in Banda Aceh City. Participants of this research are officers/employees holding positions as middle or lower managements at the operational head office of all sharia banks in Banda Aceh City. The hypotheses were tested on 73 respondents selected using the quota sampling method. The data used is primary data using a questionnaire technique distributed both directly and online via Google Forms. The analytical method used is multiple linear regression analysis processed using SPSS version 25. Based on partial test results, it is known that only the budget participation and total quality management have an effect on managerial performance, while the management accounting system characteristics have no effect on managerial performance. The results of simultaneous testing can be concluded that the characteristics of the management accounting system, budget participation, and total quality management simultaneously influence managerial performance. Keywords: Characteristics of Management Accounting Systems, Budget Participation, Total Quality Management, Managerial Performance