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All Journal International Journal of Electrical and Computer Engineering JURNAL SISTEM INFORMASI BISNIS Jurnal Ilmu Sosial dan Humaniora Semantik Jurnal Teknologi Karya Ilmiah S.1 Ilmu Keperawatan Speed - Sentra Penelitian Engineering dan Edukasi Jurnal Transformatika Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Ilmu Keperawatan dan Kebidanan Jurnal Informatika Upgris Jurnal Kajian Akuntansi Fokus Ekonomi Stability: Journal of Management and Business Jurnal SITECH : Sistem Informasi dan Teknologi Jurnal Bimas Islam Advance Sustainable Science, Engineering and Technology (ASSET) PROFESSIONAL HEALTH JOURNAL Indonesian Journal of Networking and Security - IJNS SPEED - Sentra Penelitian Engineering dan Edukasi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Manajemen, Bisnis dan Kewirausahaan INFORMATIKA Dinamika Jurnal Pengabdian Mandiri Jurnal Publikasi Ilmu Komputer dan Multimedia Community: Jurnal Pengabdian Pada Masyarakat Journal of Manufacturing and Enterprise Information System Community Health Nursing JIPETIK:Jurnal Ilmiah Penelitian Teknologi Informasi & Komputer SWAGATI: Journal of Community Service An International Journal Tourism and Community Review Jurnal Bidan Cerdas International Journal of Health and Medicine Advance Sustainable Science, Engineering and Technology (ASSET) Nursing Care Journal Jurnal Manajemen, Bisnis dan Kewirausahaan
Achmad Solechan
STIKES TELOGOREJO
Religion Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Fokus Ekonomi

 1 
PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN DAN DESENTRALISASI SEBAGAI VARIABEL MODERATING TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI KABUPATEN SEMARANG) Achmad Solechan; Ira Setiawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

This research is aimed for investigating the influence of Characteristic of Management Accounting System (MAS) and Decentralization on Managerial Performance at Manufacturing Company in Kabupaten Semarang. Data was gathered from 68 respondents that were chosen using purposive sampling. This research employed regression technique to analyze the obtained data. This research showed that Characteristic of Management Accounting System(MAS) positively influence on Managerial Performance; Decentralization is not influence on Managerial Performance; and then the relationship between Characteristic of Management Accounting System (MAS) and Decentralization is not influence on Managerial Performance.Number Coefficient Determination (Adjusted R Square) equal to 0,812. Matter this means that Characteristic of MAS variable (X1) and Variable Characteristic MAS and Decentralization as Variable Moderating (X1.X2) to Managerial Performance (Y) have contributed to 81,20% in explaining Managerial Performance (Y). While other factors which have an effect on toManagerial Performance have its contribution equal to 18,80%.
Co-Authors amilatul lutfiyah Anak Agung Istri Sri Wiadnyani Andrey Devi Arisandi, Andrey Andriana, Myra Arisanti Ayu Wardhani Asti Nuraeni Budi Hartono Dera Alfiyanti Dewi Nurjanah Dian Fatkularini, Dian Dian Marlina Dian Novita Handayani Dyah Ismi’anifatun Erni Suprapti Estimining Kartyasih Estimining Kartyasih, Estimining Febri Adhi Hilmawan, Febri Febriani, Yusnensi Febrina Sukmaningrum Febryantahanuji Febryantahanuji Fitro Nur Hakim Fitro Nur Hakim Gusana Prinda Erawati Hakim , Fitro Nur Haryo Kusumo Haryo Kusumo Hasan Aminda Syafrudin Indah Umaidah Ira Setiawati Ismonah - Iwan Hermawan Iwan Hermawan Jarot Dian Susatyono Kusumo, Haryo Luqman Khakim Luthfi Zuhdi , Muhammad Magriyanti, Arie Atwa Maratul Mutmainah Maratul Mutmainah, Maratul Maria Dagobercia Uskenat Marina Duwi Hapsari Marlina, Dian Maya Cobalt Angio Septianingtyas Migunani Migunani Muhamad Sidik Musliha, Cici Nafisatun Nisa Natalistyo Natalistyo Natalistyo Niken Sukesi Nisa, Dias Choirun Noeraini, I’ien Novianto, Rizki Nunik Wahyu Lestari, Nunik Nur Fajrin Nur Fajrin, Nur Pepy Ratnasari Prita Adisty Handayani Qorinta Shinta Radhitya, Yogha Reka Wijayani, Reka Reni Veliyanti Reny Yulita Sari, Reny Rika Lolyta Ririn Dwi Jayanti Rissal Efendi Rissal Efendi Rohmad Abidin, Rohmad Rusmiyati Rusmiyati, Rusmiyati Sabatika Setyaningsih, Sabatika Saputro, Alif Budi Sherly Arwinda Arwinda Shibghatalloh, Ahmad Hafiyyan Simon Simon Sinta Nofita Siti Nur Aisah Sonny Hermawanto Sri Hartini Sri Hartini M.A Sri Hartini M.A, Sri Hartini Sri Hartini MA Sri Hartini Mardi Asih Sri Hartini Mardi Asih, Sri Hartini Sri Puguh Kristiyawati Sukmawati, Ellyzabeth Sulistyaningrum, Danny Putri Susatyono, Jarot Dian Swanny Trikajanti Widyaatmadja Syauqillah, Muhammad Teguh Prasandy, Teguh Toni Wijanarko Adi Putra Trihadi, Dayat VS Tripriyo PS VS Tripriyo PS, VS Tripriyo Widayanti - Widayanti -, Widayanti Yogha Radhitya1 - STMIK ProVisi Semarang Yuli Fitrianto Yulianto, Dodi Yusnensi Febriani