Influence of Characteristics of Management Accounting Information Systems to Managerial Performance with Variables of Business Strategy Modernations and Uncertainty Duties in Banking Companies in Aceh Province
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2019, Vol 8, Issue 7
Abstract
The purpose of this study is to examine the influence of management accounting information system characteristics to managerial performance with business strategy moderation variable and task uncertainty in banking companies in Aceh Province. Sampling in this study was taken as many as 50% of the total population of 241 by using the method of "Simple Random Sampling" to obtain a sample of 120 respondents. The results showed that the characteristics of management accounting information system have positive and significant influence to managerial performance. Business strategy has a significant and positive effect on managerial performance. Task uncertainty has a significant and negative effect on managerial performance. The interaction of management accounting information system characteristics with business strategy has a significant and positive effect on managerial performance. The interaction between information management accounting system characteristics with task uncertainty has a significant and positive effect on managerial performance.
Authors and Affiliations
Azzumar . , Fazli Syam, Zuraida .
Keywords
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- EP ID EP563165
- DOI 10.6007/IJARBSS/v8-i7/4339
- Views 98
- Downloads 0
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