Penggunaan Informasi Akuntansi Manajemen Terhadap Keputusan Bisnis Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi

Soetanto, Tasya (2022) Penggunaan Informasi Akuntansi Manajemen Terhadap Keputusan Bisnis Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to determine whether environmental uncertainty variables moderate the use of management accounting information on business decisions. The theory used in this research is the Contingency Theory. The population is all restaurants in Palembang City, while the sample is restaurants that already use management accounting information, with a sample of 100 restaurants. The data analysis technique used is multiple regression analysis to determine whether environmental uncertainty variables moderate the use of management accounting on business decisions. The results obtained indicate that the environmental uncertainty variable moderates the use of management accounting information on business decisions.

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