PENGARUH PENGETAHUAN AKUNTANSI DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN DAGANG DI KOTA MALANG

Abstract

This study aims to determine the effect of accounting knowledge and entrepreneurial personality on managerial performance. The population in this study is umkm in the city of Malang. The sample used is some UMKM Malang city with the respondent is the manager / owner of UMKM Malang City. The technique used in sampling is purposive sampling technique, the sample selected is 55 MSMEs. The data were collected using a questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS software version 14 (Statistical Products and Service Solutions version 14). The test data used were simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variable simultaneously had a significant effect on the dependent variable. Based on the coefficient of determination test results, the adjusted R value is 41.3% while the remaining 58.7% is influenced by other variables not included in this study. Based on the partial test results, two variables have an influence on managerial performance, accounting knowledge (sig = 0.045) and entrepreneurial personality (sig = 0.001) have an effect on managerial performance.

Keywords: accounting knowledge, entrepreneurial personality and managerial performance