The Influence of the Use of Management Accounting Information, Performance Measurement Systems, and Rewards on Managerial Performance in Sharia Banking in Palu City
Abstract
The results showed that of the three independent variables, namely Utilization of Management Accounting Information, Performance Measurement System, and Reward simultaneously affect Managerial Performance in Islamic banking in Palu City as evidenced by the output of SPSS 23.0 with multiple regression analysis obtained F-count of 7,458> F-table of 2,98 with a probability level of 0.001 (significant), with a probability value much smaller and 0.05. The variable utilization of Management Accounting Information and Performance Measurement System on Managerial Performance of Islamic Banking in Palu city does not have a positive and significant influence on Managerial Performance. This is evident from the results of the t test obtained a t-count value of -1.757> t-table of 3.236 rejected with a significance level of 91% (0.91>0.05). This means that directly the variable utilization of management accounting information does not have a positive and significant effect on the managerial performance of Islamic banking in Palu city. For the performance measurement system variable, the t value of -2, 735 < t table 1.703 is rejected with a significant value of 11% (0.011> 0.05), this means that the performance measurement system does not have a positive and insignificant effect on the managerial performance of Islamic banking in Palu city. While the reward variable has a positive and significant influence on the managerial performance of Islamic banking in Palu city. This is evident from the results of the t test obtained a t-count value of -1.757> t-table of 3.236 rejected with this is evidenced by the value of t count of 4.723> t table 1.703 with a significance level of 0.00 <0.05. Reward given to managers is able to improve the performance of Islamic banking managers in Palu City.
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