PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP INTENSITAS PERAN AKUNTAN MANAJEMEN DENGAN SISTEM REWARD SEBAGAI VARIABEL MODERASI

Abstract

The success of a company is not only determined by external factors such as profits earned by the company, it is also accepted by the company's internal factors such as the leadership style and organizational culture applied in the company. In addition to leadership style and organizational culture, the reward system helps in achieving company goals. The existence of an award system can encourage the performance of employees to be more productive, especially for employees in the management accountant. Management accountant is an important division in the company because, the company's financial information is made and accountable by management accountants. Financial information provided by management accountants that are approved in the managerial decision making process in the company. In this study, it was conducted to study the often and structured decisions of management accountants in the process of managerial decision making in the company. To support this, the study was conducted by distributing questionnaires to 100 respondents consisting of management accountants. The distribution of the questionnaire was carried out by purposive sampling method. Related to the discussion in general, the results obtained in this study, namely leadership style and organizational culture do not support the competence of management accountants in managerial decision making processes in companies, and the reward system doesn’t moderate the influence of leadership style and organizational culture on the role of management accountants in the process managerial decision making in the company.