Open AccessPengaruh Informasi Akuntansi Terhadap Kinerja Manajerial dengan Tiga Variabel Moderating (Studi Empiris Pada BPR di Kabupaten Bogor)
Author(s) -
Dona Primasari,
Isbandriyati Mutmainah
Publication year - 2011
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v1i2.516
Subject(s) - business process reengineering , task (project management) , accounting information system , population , accounting , variable (mathematics) , regression analysis , business , variables , business administration , statistics , management , mathematics , marketing , economics , mathematical analysis , lean manufacturing , demography , sociology
This research is based on the importance of accounting information to the manager’s performance evaluation, which is moderated with environment uncertainty, task uncertainty, and business strategy. It was used the population of Bank Perkreditan Rakyat on Kabupaten Banyumas. The influence of accounting information to managerial performance was analyzed by using original least square regression, and the influence of three moderated variable (environment uncertainty, task uncertainty, and business strategy) to manager performance were analyzed by using Moderated Regression Analysis (MRA). The analysis result showed that accounting information variable influenced manager performance significantly. Meanwhile, the variables of environment uncertainty, task uncertainty, and business strategy did not moderate the influence of accounting information to manager performance.In other words, those three variables could not be said as moderated variables. The result showed indication of the importance of accounting information in doing management’s function Keywords: accounting information, the manager’s performance evaluation, environment uncertainty, task uncertainty, and business strategy.