Influence of Characteristics of Management Accounting Information Systems to Managerial Performance with Variables of Business Strategy Modernations and Uncertainty Duties in Banking Companies in Aceh Province
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2019, Vol 8, Issue 7
Abstract
The purpose of this study is to examine the influence of management accounting information system characteristics to managerial performance with business strategy moderation variable and task uncertainty in banking companies in Aceh Province. Sampling in this study was taken as many as 50% of the total population of 241 by using the method of "Simple Random Sampling" to obtain a sample of 120 respondents. The results showed that the characteristics of management accounting information system have positive and significant influence to managerial performance. Business strategy has a significant and positive effect on managerial performance. Task uncertainty has a significant and negative effect on managerial performance. The interaction of management accounting information system characteristics with business strategy has a significant and positive effect on managerial performance. The interaction between information management accounting system characteristics with task uncertainty has a significant and positive effect on managerial performance.
Authors and Affiliations
Azzumar . , Fazli Syam, Zuraida .
Keywords
Related Articles
- EP ID EP563165
- DOI 10.6007/IJARBSS/v8-i7/4339
- Views 75
- Downloads 0
The Influence of Food Sensory Quality on Culinarians’ Food Preparation
Attitudes of culinarians toward food quality have always been somewhat ambiguous despite many people believe that the culinarians who have knowledge and skills of the culinary education are concerned and aware about food...
The United Malays National Organisation (UMNO) in Sabah, East Malaysia: An Overview 1990-1994
This paper used historical approach to describe the development of the United Malays National Organization (UMNO) with a descriptive method, especially for the early stage in Sabah. UMNO was established in Mei 1946 as a...
The Effectiveness of Knowledge Sharing Practices in Government Agency
Knowledge is most important resource in organization and the only way for organization to growth and sustain, hence knowledge sharing among the workers are needed for organization to be competitive in the industries. Kno...
Political Voice of Young Malaysians: Online Political Participation among University Students
The aim of this paper to provide insights on the extent of university students’ participation in politics through online involvement. This is a case study where a quantitative research design was deemed appropriate. From...
The Factors Affecting the Different Management Accounting Practices in Small and Medium Sized Enterprises in Jordan
The aim of this study is to identify the effect of some factors such as (the Size of the enterprise, age of enterprise and the degree of competition faced) on the use of different practices of MASs measured in both (cost...