Edy Lukito
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Pengaruh Informasi Akuntansi terhadap Kinerja Manager dengan Ketidakpastian Lingkungan dan Strategi Bisnis sebagai Variabel Pemoderasi Edy Lukito; Yefta Andi Kus Noegroho
Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2009)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v9i1.92

Abstract

The study examines the effect of accounting information on managers’ performance, both directly and indirectly (moderated by task enviroment uncertainty and businees strategy).The sample of thi study are 33manufacturing managers of PT Wahana Dinamika Muda (Semarang region) andsome firm listed by BPS Central of Java. We use linear regression to test the directinfluence of accounting information on managers’ performance. Meanwhile, we rely on MRA (Moderated Regression Analysis) statistical method to test the effect of the factors (environtmental uncertainty and business strategy) as moderated variables on the relationship between accounting information and managers’ performance. This research finds that accounting information directly influence managers’ performance. The research however find mixed results on the effect of moderating variables. Environtment uncertainty does not moderate the relationship between anccounting information and managers’s performance while business strategy does.