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

This study aims to examine empirically impact of independent variable which consists of accounting knowledge and entrepreneurship behavior, affecting the dependent variable of managerial performance at trading companies in Banjarmasin city, either simultaneously or partially. Analyses was conducted on 44 respondents to answer the research instruments that delivered to financial manager at the trading companies which classified as trade of construction material and building material in Banjarmasin city. Hypothesis testing studies conducted by multiple linear regression analysis. The results showed that simultaneously both accounting knowledge and entrepreneurship behavior variable have a positive and significant influence to the managerial performance. While partially, indicated that the accounting knowledge have shown a positive but  no significant influence to the managerial performance, and entrepreneurship behavior have a positive and significant influence to the managerial performance at trading companies in Banjarmasin city.