Pengaruh Informasi Akuntansi Terhadap Kinerja Manajerial dengan Tiga Variabel Moderating (Studi Empiris Pada BPR di Kabupaten Bogor)
Abstract: This research
is based on the
importance of accounting information
to the manager’s perfor-mance evaluation,
which is moderated
with environment uncertainty,
task uncertainty, and business
strategy. It was
used the population
of Bank Perkreditan
Rakyat on Kabupaten Banyumas. The influence of
accounting information to managerial performance was analyzed by using original
least square regression, and the influence of three moderated variable
(environ-ment uncertainty, task uncertainty, and business strategy) to manager
performance were ana-lyzed by using Moderated Regression Analysis (MRA).
The analysis result showed that
accounting information
variable influenced manager perfor-mance significantly. Meanwhile, the
variables of environment uncertainty, task uncertainty, and business strategy
did not moderate
the influence of
accounting information to
manager performance.In other words, those three variables could not be
said as moderated variables. The result showed indication of the importance of
accounting information in doing management’s function
Keywords: accounting
information, the manager’s performance evaluation, environment un-certainty,
task uncertainty, and business strategy.
Penulis: Dona Primasari,
Isbandriyati Mutmainah
Kode Jurnal: jpakuntansidd110006
