PENGARUH AKUNTANSI KEPERILAKUAN DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PEGAWAI BADAN PUSAT STATISTIK (BPS) KABUPATEN MALANG

This study aims to analyze the influence of accounting behavior and control systems on management performance at the Central Statistics Agency (BPS) of Malang Regency. This study uses a quantitative approach, involving primary data collection through observation and questionnaires. The population in this study were all employees of the Central Statistics Agency (BPS) of Malang Regency with a sample of 45 respondents. The analytical test tool used in this study was Smart-PLS version 4.00 with the Structural Equation Model (SEM) analysis method. The results of the study indicate that accounting behavior and management control systems influence employee performance at BPS Malang Regency.