Pengaruh Karakteristik Sistem Akuntansi Manajemen Dan Desentralisasi Sebagai Variabel Moderating Terhadap Kinerja Manajerial

Abstract

The key of success organization is inseparable from the role of managerial activities within the company. Enhancement of managerial performance is influenced by a number of variables which include management accounting system characteristics are reinforced by a decentralized system. Therefore, the purpose of this study is to demonstrate empirically the effect of management accounting characteristics managerial performance through decentralization as a moderating variable. In this study, the sample is 65 respondents who work in manufacturing companies in the city of Padang. The type of data used is primary data obtained through questionnaires. In this study used three categories of variables. The first dependent variable is the managerial performance. The second independent variable that is characteristic of management accounting system and the third is decentralized. Hypothesis testing is done by using moderating regression analysis and t-test statistics. Based on the results of hypothesis testing found that the characteristics of management accounting system has no significant effect on managerial performance. Statistical tests find that decentralization no significant effect on managerial performance, in the hypothesis testing also found that the characteristics of management accounting system does not significantly influence managerial performance with decentralization as a moderating variable

Kata Kunci      Karakteristik Akuntansi Manajemen, Desentralisasi, & Kinerja Manajerial