Pengaruh Sistem Pengukuran Kinerja Dan Sistem Reward Terhadap Kinerja Manajerial

Ristauli Sianipar - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


The aims of this study were to determine: 1) the effect of performance measurement systems on managerial performance, and 2) The effect of reward system on managerial performance at state-owned enterprises in Padang.

This study was  classified as causative study. The population of this study were state-owned enterprises in Padang. The samples were selected  with total sampling method. The datas used in this study were  primary data. The collection technique of this study was the technique of survey by distributing questionnaires to each of the state-owned enterprises. Analysis of data by multiple regression analysis to see the effect of performance measurement systems and reward systems on managerial performance.

The test results showed that: 1) performance measurement systems had a positive significant effect on managerial performance with a significance value 0.007 <0.05 and the value of t count> t table was 2.780> 1.665 and had a positive β which mean that the H1 was received. 2) reward systems had a positive positive significant effect on managerial performance with a significance value 0.000 <0.05 and t count> t table is 3,724> 1.665 and had a positive β which mean that H2 was received.

The suggestions for this study are: 1) This study was limited to performance measurement systems and reward systems on managerial performance, for further research can be done with additional variables which have strong effect on managerial performance in state-owned enterprises. In addition it would be nice if future studies include interviews or written statements that can explore all the aims of the study. 2) state-owned companies should always pay attention to the development and implementation of implemented systems in the company, including performance measurement systems and reward systems in order to improve managerial performance of these companies.

Keywords: managerial, managerial performance, performance measurement systems, reward systems


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