Pengaruh Strategi Bisnis Dan Desentralisasi Terhadap Hubungan Antara Pemanfaatan Informasi Sistem Akuntansi Manajemen Dan Kinerja Manajerial
Abstract: This study aimed to
examine: 1) The effect of management accounting information systems on
managerial performance. 2) The effect of business strategy on the relationship
between the utilization of management accounting information systems and
managerial performance. 3) The effect of decentralization on the relationship
between the utilization of management accounting information systems and
managerial performance. This type of research is classified on associative
explanatory research. The population in this study is five-star hotel in Padang
and Bukittinggi. The selection of the sample used purposive sampling methods.
Data of this study is primary data. Data were analyzed using descriptive
statistics, the classical assumption, and hypothesis testing with simple
regression analysis and moderated regression analysis (MRA). The results of
this research stated that management accounting information system has
significant positive effect on the managerial performance. Regression results
indicate that management accounting information system broadscope has
significant negative effect on the managerial performance at prospector’s
business strategy . Utilization management accounting information system
broadscope has significant negative effect on the managerial performance at
decentralization leads to functional.
Penulis: Fanny Paylosa
Kode Jurnal: jpakuntansidd140817
