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PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, SISTEM PENGUKURAN KINERJA, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus pada Rumah Sakit Umum Sriwijaya Palembang)

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Penilaian

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This study aims to analyze the influence of management accounting information systems, performance measurement systems, and decentralization on managerial performance. The data used in this study are primary data collected through questionnaires distributed to respondents. The population consists of managers and department heads, with a total sample size of 75 respondents. The analysis was conducted using multiple linear regression and moderated regression analysis with SPSS software version 26. The results shows that management accounting information systems and decentralization significantly influence managerial performance, while the performance measurement system does not. Furthermore, the moderation test reveals that organizational culture successfully moderates the relationship between decentralization and managerial performance, while it fails to moderate the relationship between management accounting information systems and performance measurement systems with managerial performance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000464	T165268	T1652682024	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1652682024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2024

Collation

xvi, 20 hlm., ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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