Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Teknologi Informasi Sebagai Variabel Moderating

This study aim to examine the effect of management accounting system to
managerial performance with information technology as moderating variable. The
population of this study were manager of companies in Palembang. Samples
determined by using simple random sampling and purposive sampling method.
The samples obtained were as much 33 samples. Testing the hypothesis using
moderated regression analysis method with the help of SPSS ver. 13,0 program.
The test result show that hypothesis (Ho) which states management accounting
system have positive relationship to managerial performance with information
technology as moderating variable, accepted.