Peran Kepemimpinan dalam Kinerja Organisasi Melalui Sistem Akuntansi Manajemen dan Sistem Pengendalian Manajemen

Wardi, Jeni (2018) Peran Kepemimpinan dalam Kinerja Organisasi Melalui Sistem Akuntansi Manajemen dan Sistem Pengendalian Manajemen. Jurnal Ilmiah Ekonomi dan Bisnis, 15 (1). pp. 42-49. ISSN 1829-9822

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Abstract

This study aims to study the direct influence of transformational and transactional leadership styles on organizational performance. This study also aims to study the effect of transformational and transactional leadership styles on organizational performance through organizational management accounting systems and management control systems. In addition, another purpose of this study is to study the direct effects of the organization's management accounting system and management control systems on organizational performance. This research involves descriptive design and inference in problem solving research. To test the model and hypothesis used SEM analysis. The population of this study are all companies listed in Indonesia Stock Exchange period 2012, with sample selection technique using purposive sampling technique. Research data were also taken using questionnaires distributed to respondents. The respondents of this study are corporate managers who are represented by accounting managers and financial managers with positions 1 and 2 under the top management team who have direct communication with top management. The results showed that the transformational leadership style proved to significantly influence the management accounting system management control system and organizational performance. Transactional leadership style proved significantly influence on management accounting system and organizational performance, while the performance of the organization did not significantly influence. Management control system proved to have a significant effect on organizational performance. Management accounting system proved to have no significant effect on organizational performance. The dominant variable is the transformational leadership style.

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