Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Penggunaan Ti Sebagai Variabel Intervening

Toni, Finia (2014) Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Penggunaan Ti Sebagai Variabel Intervening. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study examines the effect of management of accounting systems information toward managerial performance with use of information technology as a mediation variable. Population of this study are middle manager level who work at banking company in Palembang. Samples are determined by using purposive sampling method. The criteria of samples are manager have worked at least for two years at the company. Samples can be used are 42 samples. This study uses primary data which obtained from the questionnaire by the respondents answers. Data analysis uses intervening regression analysis with R Statistic. The test results show that management accounting systems has significant effect towards managerial performance. Meanwhile, management accounting systems information has negative effect towards use of information technology. It means use of information technology is not supported as a mediation variable in this study.

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