Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol. 8 No. 2 (2019): Jurnal Mahasiswa Akuntansi

Pengaruh Moderasi Ketidakpastian Lingkungan Pada Hubungan Antara Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Karyawan PT. Astra Internasional, TBK Daihatsu Pontianak

Oktavina, Maria Claudia (Unknown)

Article Info

Publish Date
25 Mar 2019

Abstract

This study aims to examine the effect of the relationship between management accounting information systems (SIAM) on employee performance which is moderated by environmental uncertainty towards employees of PT Astra International, Tbk Daihatsu Pontianak. By distributing questionnaires, 75 respondents were obtained by testing hypotheses using multiple regression analysis.The results of this study indicate (1) SIAM variables have a positive and significant effect on employee performance, (2) Environmental uncertainty which is a moderating variable is proven to strengthen the interaction between SIAM and employee performance.

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Journal Info
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Website

Abbrev

ejafe

Publisher

Universitas Tanjungpura

Subject

Description

Jurnal KIAFE (e-ISSN 3063-5322) is a peer-reviewed, open-access scholarly journal published by the Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura. The journal was first published in January 2012 and initially served as a ...