Kinerja Manajerial FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL
Abstract.This study aims to determine the effect of accounting knowledge, budgetary participation and entrepreneurial personality and level of education on the managerial performance of a case study on UMKM processed palm sugar, Limbangan District, Kendal Regency. The population in this study were all 107 small and medium-sized micro, small and medium-sized enterprises of palm sugar processing located in Limbangan District. The research sample was determined using simple random sampling method and obtained a sample of 85 using the Slovin formula. Data were collected through questionnaires and the analytical method used in this study was multiple linear regression analysis with the help of statistical software SPSS version 24. The results showed that accounting knowledge has a positive effect on managerial performance, budgetary participation has no effect on managerial performance, entrepreneurial personality has a positive effect on managerial performance and level of education affects managerial performance in UMKM processed palm sugar, Limbangan district, Kendal district.
Keywords: accounting knowledge, budgeting participation, entrepreneurial personality, managerial performance.
Abstraksi.Penelitian ini bertujuan untuk mengetahui pengaruh dari pengetahuan akuntansi, partisipasi penyusunan anggaran dan kepribadian kewirausahaan dan tingkat pendidikan terhadap kinerja manajerial studi kasus pada UMKM olahan gula aren Kecamatan Limbangan Kabupaten Kendal. Populasi dalam penelitian ini adalah semua Usaha Mikro Kecil dan Menengah olahan gula aren yang berada di Kecamatan Limbangan sejumlah 107 buah. Penentuan sampel penelitian menggunakan metode simple random sampling dan memperoleh sampel sebanyak 85 buah dengan menggunakan rumus slovin. Data dikumpulkan melalui kuisioner dan metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan perangkat lunak statistik SPSS versi 24. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berpengaruh positif terhadap kinerja manajerial, partisipasi penyusunan anggaran tidak berpengaruh terhadap kinerja manajerial, kepribadian kewirausahaan berpengaruh positif terhadap kinerja manajerial berpengaruh terhadap kinerja manajerial pada UMKM olahan gula aren kecamatan Limbangan kabupaten Kendal.
Kata Kunci: kepribadian kewirausahaan, kinerja manajerial, partisipasi penyusunan anggaran, pengetahuan akuntansi.
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