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Pengaruh sistem informasi akuntansi manajemen dan komitmen organisasi terhadap kinerja manajerial dengan teknologi informasi sebagai variabel moderating (Studi empiris dealer motor di Kota Palembang)
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Institusion
Universitas Katolik Musi Charitas
Author
Then, Yansen
Subject
L Education (General) 
Datestamp
2022-02-25 01:37:57 
Abstract :
This study aims to determine whether the Information Technology variable is able to moderate the Management Accounting Information System and Organizational Commitment to the Managerial Performance of Motorcycle Dealers in Palembang City. The theory used in this study is the Contingency Theory. The population in this study were 35 authorized motorcycle dealers in the city of Palembang. The sample selection used purposive sampling method with as many as 70 samples. The data analysis technique used is Regression analysis with Moderate Regression Analysis with the help of the SPSS version 25 program. The results obtained indicate that the information technology variable moderates the management accounting information system on managerial performance and the information technology variable does not moderate organizational commitment to performance. managerial. Keywords: Management Accounting Information System, Organizational Commitment, Managerial Performance, Information Technology. 
Institution Info

Universitas Katolik Musi Charitas