PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, SISTEM PENGUKURAN KINERJA, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus pada Rumah Sakit Umum Sriwijaya Palembang)

POETRI, FILDZAH AMELIA and Fuadah, Luk Luk (2024) PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, SISTEM PENGUKURAN KINERJA, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus pada Rumah Sakit Umum Sriwijaya Palembang). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of management accounting information systems, performance measurement systems, and decentralization on managerial performance. The data used in this study are primary data collected through questionnaires distributed to respondents. The population consists of managers and department heads, with a total sample size of 75 respondents. The analysis was conducted using multiple linear regression and moderated regression analysis with SPSS software version 26. The results shows that management accounting information systems and decentralization significantly influence managerial performance, while the performance measurement system does not. Furthermore, the moderation test reveals that organizational culture successfully moderates the relationship between decentralization and managerial performance, while it fails to moderate the relationship between management accounting information systems and performance measurement systems with managerial performance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Management Accounting Information Systems, Performance Measurement Systems, Decentralization, Managerial Performance, Organizational Culture
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Fildzah Amelia Poetri
Date Deposited:	18 Jan 2025 06:04
Last Modified:	18 Jan 2025 06:04
URI:	http://repository.unsri.ac.id/id/eprint/165268

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