Jurnal Riset Akuntansi dan Keuangan
Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]

The Determinant of Management Accounting Practices (Case Study in Central Java Banking)

Retno Tri Handayani (Muria Kudus University)
Khoirul Fuad (Islam Sultan Agung University)
Luluk Muhimatul Ifada (Islam Sultan Agung University)

Article Info

Publish Date
01 Jul 2023

Abstract

This study examines several contingency factors that influence the application of management accounting practices in a company. The contingency factors in this study include the use of information technology, decentralization and environmental uncertainty. The sample in this study were managers in conventional and sharia banking in the Central Java. This study used PLS test to test the hypothesis. The results of this study have shown that information technology, decentralization and environmental uncertainty affect the application of management accounting practices.

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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

JRAK

Publisher

Universitas Pendidikan Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...