Pengaruh Karakteristik Sistem Akuntansi Manajemen Terhadap Kinerja Unit Bisnis Dengan Intensitas Kompetisi Pasar Sebagai Variabel Moderasi

Usmandari, Karlina (2015) Pengaruh Karakteristik Sistem Akuntansi Manajemen Terhadap Kinerja Unit Bisnis Dengan Intensitas Kompetisi Pasar Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

The purpose of this study is to verify the impact of MAS’s characteristics to the business unit’s performance which moderated by the market competition’s intensity as a moderating variable . The population of this study are all insurance services company in Palembang city and the sample of this research is the branch manager of entire insurance company in Palembang city. The samples are chosen by using purposive sampling method , with the results that 32 branch manager are chosen. The analysis method that used in this study is multiple regression analysis and t test used to verify the hypothesis by using IBM SPSS Statistics 20 program. The results of this study indicate that ( 1 ) the characteristics of management accounting system (MAS) doesn’t affect the performance of the business unit , and ( 2 ) Intensity competition on the market is unable to moderate the interaction of management accounting systems ’s characteristics with business unit performance.

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