Pengaruh Sistem Akuntansi Manajemen terhadap Pengambilan Keputusan dengan Struktur Organisasi sebagai Variabel Moderasi

This study aims to determine whether the variable organizational structure moderates the management accounting system towards decision making. The theory used in this research is Contingency Theory. The population is all retail in Palembang City, while the sample is retailers that have implemented a management accounting system and have an organizational structure in Palembang City, with a sample size of 67 retailers. The data analysis technique used is multiple regression analysis to determine whether the organizational structure variables moderate the management accounting system towards decision making. The results obtained indicate that the organizational structure variable moderates the management accounting system towards decision making.

Keywords: Management Accounting Systems, Decision Making, Organizational Structure.