pengaruh sistem akuntansi manajemen terhadap kinerja manajerial dengan strategi bisnis sebagai variabel pemoderasi Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Thevadian, Shella
Subject
H Social Sciences (General)
Datestamp
2021-08-27 08:42:03
Abstract :
This study aims to determine the effect of the management accounting system on
managerial performance with business strategy as a moderating variable. The
type of research in this study is causal associative. The population in this study is
a hotel in the city of Palembang. The sample selected is 3 to 5 star hotels. The
sample technique used in this study is purposive sampling and the samples used
in this study were 63 samples. Hypothesis testing was carried out using the
moderation regression analysis method with the help of SPSS ver 26. The results
obtained showed that business strategy was not able to strengthen the relationship
between management accounting systems and managerial performance.
Keywords: Management Accounting System, Business Strategy, Managerial Performance