Pengaruh Kualitas Informasi Akuntansi Manajemen terhadap Kinerja Manajerial dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi

Christiany, Cindy (2015) Pengaruh Kualitas Informasi Akuntansi Manajemen terhadap Kinerja Manajerial dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine whether there are influence the quality of management accounting information consists of information that is relevant, reliable, complete, timely, understandable, verifable, and can be accessed on managerial performance at the time of retail companies in Palembang suffered environmental uncertainty. sample determined by using purposive sampling method. This research sample obtained by 30 respondents. The hypothesis test uses multiple regression analysis with SPSS V.17. The results of testing hypothesis states that the first hypothesis (H1) the quality of management accounting information that is relevant influence on managerial performance with environmental uncertainty as moderating variables, rejected. The second hypothesis (H2) the quality of management accounting information that is reliable influence on managerial performance with environmental uncertainty as moderating variables, accepted. The third hypothesis (H3) the quality of management accounting information that is complete influence on managerial performance with environmental uncertainty as moderating variables, rejected. The fourth hypothesis (H4) the quality of management accounting information that is on time influence on managerial performance with environmental uncertainty as moderating variables, rejected. The fifth hypothesis (H5) the quality of management accounting information that is can be understood influence on managerial performance with environmental uncertainty as moderating variable, accepted. The sixth hypothesis (H6) the quality of management accounting information that is can be tested influence on managerial performance with environmental uncertainty as moderating variable, rejected. The seventh hypothesis (H7) the quality of management accounting information that can be accessed influence on managerial performance with environmental uncertainty as moderating variables, rejected.

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