PENGARUH GAYA KEPEMIMPINAN, SISTEM PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN DESENTRALISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SKPD KAB LOMBOK BARAT )

This study aims to determine the effect of leadership style, internal control system and management accounting system on managerial performance in the Regional Work Unit of West Lombok Regency with decentralization as a moderating variabel. The samples used in this study were offices/services, heads of divisions/sections, and heads of sub-divisions/subsections at the Regional Work Units (SKPD) in West Lombok Regency, which include the West Lombok District Health Office, West Lombok Regency Tourism Office, Personnel Agency And Human Resources Development (BKPSDM), Rs Patuh Patut Patju and the Lingsar Sub-District Office. The type of data used in this research is primary data. By conducting the process of distributing questionnaires by obtaining 62 respondents. Hypothesis testing in this study uses smart PLS. based on the analysis that has been done, the results show that the leadership style has a positive effect on managerial performance, the internal control system has a positive effect on managerial performance, the management accounting system has a positive effect on managerial performance, decentralization does not moderate the accounting system on managerial performance at the Regional Work Unit of West Lombok Regency.