Pengaruh Penggunaan Informasi Akuntansi Manajemen terhadap Kinerja Manajerial dengan Kepuasan Pemakai Sistem Informasi sebagai Variabel Moderasi

Johan, Shelyn (2020) Pengaruh Penggunaan Informasi Akuntansi Manajemen terhadap Kinerja Manajerial dengan Kepuasan Pemakai Sistem Informasi sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study is a hypothesis testing that aims to test empirically that the information system user satisfaction moderates the relationship between the uses of management accounting information on managerial performance. The populations of this study are the hotel industry in Palembang City. Researchers conducted a survey by distributing questionnaires as a tool to get data. Samples determined by a purposive sampling method that produced a sample of 82 sample data. The independent variable is the use of management accounting information and the moderating variable is user information system satisfaction. While the dependent variable is managerial performance. The results showed that information system user satisfaction did not moderate the relationship between the uses of management accounting information on managerial performance.

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