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  • 标题:Pengaruh Informasi Akuntansi Terhadap Kinerja Manajerial dengan Tiga Variabel Moderating (Studi Empiris Pada BPR di Kabupaten Bogor)
  • 本地全文:下载
  • 作者:Dona Primasari ; Isbandriyati Mutmainah
  • 期刊名称:Jurnal Reviu Akuntansi dan Keuangan
  • 出版年度:2011
  • 卷号:1
  • 期号:2
  • 语种:English
  • 出版社:Jurnal Reviu Akuntansi dan Keuangan
  • 摘要:This research is based on the importance of accounting information to the manager’s performance evaluation, which is moderated with environment uncertainty, task uncertainty, and business strategy. It was used the population of Bank Perkreditan Rakyat on Kabupaten Banyumas. The influence of accounting information to managerial performance was analyzed by using original least square regression, and the influence of three moderated variable (environment uncertainty, task uncertainty, and business strategy) to manager performance were analyzed by using Moderated Regression Analysis (MRA). The analysis result showed that accounting information variable influenced manager performance significantly. Meanwhile, the variables of environment uncertainty, task uncertainty, and business strategy did not moderate the influence of accounting information to manager performance.In other words, those three variables could not be said as moderated variables. The result showed indication of the importance of accounting information in doing management’s function Keywords: accounting information, the manager’s performance evaluation, environment uncertainty, task uncertainty, and business strategy.
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