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All Journal E-Jurnal Akuntansi
Komang Ayu Krisnadewi
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Managerial Performance Influenced By Management Accounting Systems With Decentralization And Environmental Uncertainty As Moderation Ida Ayu Gede Weda Satya Bawanti; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research aims to obtain empirical facts regarding the role of decentralization and uncertainty as a moderator of the relationship between the management accounting system (SAM) and managerial performance. The research location is at the BPD Bali sub-branch office. The method of determining the sample in this study was purposive sampling and obtained 74 heads of business and operational sections who were selected to be sampled with the criteria for a minimum position of one year. Hypothesis testing uses MRA or moderated regression analysis. The results showed that the management accounting system (MAS) did not affect managerial performance, decentralization and environmental uncertainty acted as a moderator homologist and did not moderate the effect of MAS on managerial performance.
Profitability, Leverage, Public Ownership, and Disclosure of Corporate Social Responsibility Ni Putu Adelia Maya Pratiwi; Komang Ayu Krisnadewi
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The aim of this study is to empirically examine the effect of profitability, leverage, and public ownership on the disclosure of corporate social responsibility (CSR) of SRI-KEHATI indexed companies. The causal relationship quantitative approach was carried out with secondary data sources originating from 85 sample company reports which were then analyzed through multiple linear regression. The research found that the results of leverage and public ownership have a positive effect on disclosure of corporate social responsibility, while profitability has a negative effect on disclosure of corporate social responsibility. The results of the research can contribute to the company's CSR disclosure policy by considering the factors that can influence CSR disclosure policies.
Co-Authors Ida Ayu Gede Weda Satya Bawanti Ni Putu Adelia Maya Pratiwi