THE EFFECT OF THE APPLICATION OF ACCOUNTABILITY ACCOUNTING AND ORGANIZATIONAL COMMITMENT ON MANAGERIAL PERFORMANCE (Study on PT. Perkebunan Nusantara IV Regional I North Sumatra)
Main Article Content
Irfan
Meliasta Octria Lubis
This study aims to test and analyze the effect of responsibility accounting implementation and organizational commitment on managerial performance. In this study, the authors used an associative approach, and the primary data source was primary data. The data collection technique used is distributing questionnaires to 33 respondents who work at PT Perkebunan Nusantara IV Regional 1 SUMUT. The sampling technique used is the saturated sampling technique. The data analysis techniques used in this study are outer model analysis, inner model analysis, and hypothesis testing using Partial Least Square (PLS) software version 4.0. The results of this study indicate that (1) Accountability Accounting has a significant effect on Managerial Performance; (2) Organizational Commitment has a significant effect on Managerial Performance. The implications of this study illustrate that a strong integration between effective responsibility accounting and high organizational commitment will have a significant effect on improving managerial performance. PT Perkebunan Nusantara IV, as well as other companies that have similar characteristics, can benefit greatly by implementing these two elements optimally to achieve sustainable organizational success.
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