PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN DESENTRALISASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI

(SURVEI PADA PERUSAHAAN MANUFAKTUR DI KOTA JAMBI)

Authors

  • Yuliana Yuliana Universitas Jambi
  • Rita Friyani Universitas Jambi

DOI:

https://doi.org/10.22437/jssh.v1i2.4297

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh Karakteristik sistem akuntansi manajemen terhadap Kinerja Manajerial dengan Desentralisasi dan Locus of Control sebagai variabel pemoderasi. Variabel pemoderasi adalah variabel yang memperlemah atau memperkuat hubungan lansugn antara variabel independen dengan variabel dependen. Penelitian ini dilakukan dengan metode survei pada perusahaan manufaktur yang ada di Kota Jambi. Metode survei yang digunakan adalah dengan memberikan kueioner kepada perusahaan manufaktur yang ada di Kota Jambi tersebut. Hasil kuesioner tersebut akan dianalisis menggunakan analisis regresi linier sederhana dan uji nilai selisih untuk variabel pemoderasi dengan bantuan komputer melalui program SPSS 19.00 for window.

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Author Biographies

Yuliana Yuliana, Universitas Jambi

Dosen Fakultas Ekonomi dan Bisnis Universitas Jambi

Rita Friyani, Universitas Jambi

Dosen Fakultas Ekonomi dan Bisnis Universitas Jambi

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Published

2017-12-15 — Updated on 2017-12-15

Versions

Issue

Vol. 1 No. 2 (2017): Jurnal Sains Sosio Humaniora

Section

Articles

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