The Effect of Clarity on Budget Targets and Accounting Controls on Managerial Performance in Panin Sekuritas

  • Miftah Fadil Nasution Universitas Sumatera Utara
Keywords: Clarity of Budget Targets, Accounting Control System, Managerial Performance


This study aims to identify and understand the influence of Systems and Control Budget Goal Clarity Accounting against Managerial Performance in Panin Securities Company. The population in this study were all employees of PT. Panin Securities, Tbk branch of Iskandar Muda, Medan. Hypothesis testing using descriptive analysis method, statistical analysis method which consists of a multiple linear regression analysis, significant simultaneous testing (Test F), partial significance testing (t test) and test the coefficient of determination (R2). Results of this study indicate that the independent variable, ie a variable budget goal clarity and accounting control systems and a significant positive effect on managerial performance at PT. Panin Securities, Tbk. On testing simultaneously (Test F) note that the variable budget goal clarity and accounting control systems together positive and significant effect on managerial performance. In the partial test (t test) showed that the variables that budget goal clarity dominant influence on managerial performance at PT. Panin Securities where one unit increase in variable budget goal clarity will improve managerial performance by 0279, while the increase in one unit of accounting control system variables (X2) when compared with the effect of budget goal clarity variable (X1) will only improve managerial performance by 0.199.


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How to Cite
Nasution, M. F. (2021). The Effect of Clarity on Budget Targets and Accounting Controls on Managerial Performance in Panin Sekuritas. Journal of Management Science (JMAS), 4(3), 93-97.