PENGARUH INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI STRATEGI BISNIS, PERCEIVED ENVIRONMENTAL UNCERTAINTY (PEU), DAN DESENTRALISASI
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Institusion
Universitas Katolik Musi Charitas
Author
Lestari, Lia
Subject
H Social Sciences (General)
Datestamp
2022-05-23 04:37:14
Abstract :
This study aims to determine the effect of management accounting system information on managerial performance with business strategy moderating variables, perceived environmental uncertainty (PEU), and decentralization. The research data was collected through surveys. The sample in this study include dealer owners, HR managers, and front office car dealership in the city of Palembang by using the method of perceived environmental uncertainty (PEU). Data were analyzed using regression models and models of computer-aided analysis moderate regression using SPSS Statistics 17.0 software for windows. The test results are the first hypothesis (H1) is accepted that the accounting information system of management influence on managerial performance. The second hypothesis (H2) denied that the business strategy moderate the relationship between information systems management accounting effect on managerial performance. The third hypothesis (H3) rejected that environmental uncertainties moderate the relationship between information systems management accounting effect on managerial performance. The fourth hypothesis (H4) rejected that decentralization moderate the relationship between information systems management accounting effect on managerial performance. Keywords: information system management accounting, business strategy, perceived environmental uncertainty (PEU), and decentralization
This study aims to determine the effect of management accounting system information on managerial performance with business strategy moderating variables, perceived environmental uncertainty (PEU), and decentralization. The research data was collected through surveys. The sample in this study include dealer owners, HR managers, and front office car dealership in the city of Palembang by using the method of perceived environmental uncertainty (PEU). Data were analyzed using regression models and models of computer-aided analysis moderate regression using SPSS Statistics 17.0 software for windows. The test results are the first hypothesis (H1) is accepted that the accounting information system of management influence on managerial performance. The second hypothesis (H2) denied that the business strategy moderate the relationship between information systems management accounting effect on managerial performance. The third hypothesis (H3) rejected that environmental uncertainties moderate the relationship between information systems management accounting effect on managerial performance. The fourth hypothesis (H4) rejected that decentralization moderate the relationship between information systems management accounting effect on managerial performance. Keywords: information system management accounting, business strategy, perceived environmental uncertainty (PEU), and decentralization
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EA-2016-101431-cover.pdf
EA-2016-101431-abstract.pdf
EA-2016-101431-complete.pdf
EA-2016-101431-summary_id.pdf
EA-2016-101431-tableofcontent.pdf
EA-2016-101431-chapter1.pdf
EA-2016-101431-chapter2.pdf
EA-2016-101431-chapter3.pdf
EA-2016-101431-chapter4.pdf
EA-2016-101431-conclusion.pdf
EA-2016-101431-reference.pdf
EA-2016-101431-attachment.pdf
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