The Influence Budget Planning, Cost Control, and Accounting Information Systems on Managerial Performance in LPD Negara District
Year: 2026
Type: article
Study design: Observational Study
Abstract: ABSTRACT : Managerial performance is the ability of managers to carry out management functions such as planning, controlling, organizing, and decision-making to achieve organizational goals. In village-based financial institutions such as the Village Credit Institution (LPD), managerial performance is a crucial factor in maintaining the sustainability and effectiveness of financial management. This study aims to analyze the factors influencing managerial performance in the LPD in Negara District by examining the influence of budget planning, cost control, and accounting information systems on managerial performance. This study uses a quantitative approach. The population in this study were 70 LPD administrators in Negara District. The sampling method used was purposive sampling. The sample size in this study was 68 respondents who were LPD administrators who met the sample criteria. The data analysis technique used was multiple linear regression analysis. Based on the results of the data analysis, it can be concluded that budget planning has a positive effect on managerial performance, cost control has a positive effect on managerial performance, while accounting information systems have no effect on managerial performance in the LPD in Negara District.
Institution: Universitas Triatma Mulya
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7162094824
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