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Pengaruh Informasi Akuntansi terhadap Kinerja Manager dengan Ketidakpastian Lingkungan dan Strategi Bisnis sebagai Variabel Pemoderasi | Lukito | Jurnal Akuntansi dan Bisnis

Pengaruh Informasi Akuntansi terhadap Kinerja Manager dengan Ketidakpastian Lingkungan dan Strategi Bisnis sebagai Variabel Pemoderasi

Edy Lukito, Yefta Andi Kus Noegroho

##article.abstract##


The study examines the effect of accounting information on managers’ performance, both directly and indirectly (moderated by task enviroment uncertainty and businees strategy).The sample of thi study are 33manufacturing managers of PT Wahana Dinamika Muda (Semarang region) andsome firm listed by BPS Central of Java. We use linear regression to test the directinfluence of accounting information on managers’ performance. Meanwhile, we rely on MRA (Moderated Regression Analysis) statistical method to test the effect of the factors (environtmental uncertainty and business strategy) as moderated variables on the relationship between accounting information and managers’ performance. This research finds that accounting information directly influence managers’ performance. The research however find mixed results on the effect of moderating variables. Environtment uncertainty does not moderate the relationship between anccounting information and managers’s performance while business strategy does.



DOI: http://dx.doi.org/10.20961/jab.v9i1.92

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

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