Ketidakpastian Lingkungan Memoderasi Hubungan Antara Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial (Studi Empiris Pada Perusahaan Perbankan Di Kota Palembang)

Antonius Singgih Setiawan
Journal article Jurnal Akuntansi Untar • 2012

Abstrak

This study aimed at knowing fatherly influence broad scope and aggregation Management Accounting System Information on managerial performance with environmental uncertainty as a moderating variable. Data used for this study collected from company managers working on the banking corporate in Palembang. Data was collected by 60 questionnaires sent to company managers working on the banking corporate in Palembang. Questionnaires used in this study were 54.  Data analyzed by moderated regression analysis (MRA) in SPSS ver. 13software. The result shows that broad scope and aggregation Management Accounting System Information significantly linked on managerial performance. Environmental uncertainty have not effect moderation on linked broad scope Management Accounting System Information to managerial performance. Environmental uncertainty have effect moderation on linked aggregation Management Accounting System Information to managerial performance.

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Jurnal

Jurnal Akuntansi Untar

Jurnal Akuntansi Untar merupakan jurnal keilmuan bidang akuntansi yang memuat mengenai penelitian... tampilkan semua