Abstract :
Management control is a process whereby a manager is trying to influence
members of organizations to implement organizational strategies. Some activities
are included in management control is the planning activities that will be done,
organizing events, communicating and evaluating information, making decisions
about whether an activity would take place or not, and how to influence people
within the organization to change its behavior. In line with the above description,
the purpose of research is to empirically examine the effect of accounting
controls, controlling behavior, and personal control positively to managerial
performance.
Object of research is intended to. Rajasa PT. KERTA RAJASA RAYA in
Waru Sidoarjo with a sample of 13 managers in PT. KERTA RAJASA RAYA
Waru Sidoarjo and sampling techniques used are saturated or census. To answer
the problem formulation, hypothesis and research purposes is the analysis used
multiple linear regression analysis.
The results of this study concludes that accounting controls, control of
behavior and personal control had significant positive effect on managerial
performance, so the hypothesis of this study verified. This shows that the jointly
improving accounting controls, control of behavior and personal control
contributed significantly to the improvement of managerial performance.