Mediating Factors That Influence The Relation Between Budget Congruence and Managerial Performance in Public Services Universities in Indonesia

This study aimed to examine whether budget goal commitment, psychological capital, and management accounting system were able to play a role in mediating the relation between budget congruence and managerial performance in public services universities in Indonesia. This study used a quantitative survey approach; the sample of the study consisted of 82 leaders from State Islamic Universities in the province of East Java, Indonesia. The data were analyzed by using a causal mediation analysis procedure. The result found that psychological capital and management accounting systems were able to mediate the budget congruence-managerial performance relation. Meanwhile, budget goal commitment in the context of public sector budgeting has not succeeded in proving its role as a mediating variable. Further analysis showed that contingency theory is still relevant to be used in business and public budgeting in relation to different behavioural conditions. In addition, this research has implications for evaluating the managerial performance of leaders in public services universities in Indonesia to pay attention on managerial involvement at lower levels in achieving organizational goals.

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Management Accounting Systems Change And Sub-Unit Performance: The Moderating Effects Of Perceived Environmental Uncertainty

Journal of Applied Business Research (JABR) ◽

10.19030/jabr.v22i1.1449 ◽

2011 ◽

Vol 22 (1) ◽

Author(s):

Alfred E. Seaman ◽

John J. Williams

Keyword(s):

Management Accounting ◽

Environmental Uncertainty ◽

Accounting System ◽

Industrial Firms ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Improved Performance ◽

Primary Hypothesis ◽

Perceived Environmental Uncertainty

This study reports the findings of an empirical study that investigated changes in five major management accounting system components (MASCs) and their linkages to the external environment and managerial performance.  Responses from 116 Singaporean CFOs located in small- to medium-sized manufacturing and industrial firms were used to test the primary hypothesis that perceived environmental uncertainty (PEU) moderates the MASCs change–performance relationship.  Positive evidence permitted subsequent analysis showing that different configurations of MASCs change enhanced CFO performance under both low and high levels of PEU.  Further statistical evidence demonstrated that it is changes in specific components, matched with specific levels of PEU, which is responsible for improved performance.  When PEU is low, a ‘defensive’ pattern of MASCs change emerged, dominated by more importance placed on emphasizing planning systems changes and de-emphasizing costing systems changes. Under conditions of high PEU, an ‘aggressive’ pattern of change was revealed, characterized by more primacy given to emphasizing novel changes to decision making systems while de-emphasizing changes to reward and bonus systems.

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Sumber Daya Manusia, Teknologi Informasi, Sistem Akuntansi Manajemen dan Kinerja Manajerial UMKM dengan Ketidakpastian Lingkungan sebagai Variabel Moderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i11.p19 ◽

2021 ◽

Vol 31 (11) ◽

pp. 2923

Author(s):

Zainal Abidin ◽

Lalu M. Furkan ◽

Embun Suryani

Keyword(s):

Information Technology ◽

Human Resources ◽

Technology Management ◽

Management Accounting ◽

Environmental Uncertainty ◽

Accounting System ◽

Information Technology Management ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems

This study aims to analyze the effect of human resources, information technology, management accounting systems on managerial performance with environmental uncertainty as moderating. The research population was all 116 Pharmacy managers/owners in Mataram City. In this study, only two hypotheses were accepted, namely the second and third hypotheses, besides that the hypothesis was rejected. The results showed that human resources had a negative and insignificant effect on managerial performance at the Mataram City Pharmacy, while Information Technology and Management Accounting Systems had a positive and significant effect on managerial performance. Meanwhile, environmental uncertainty does not strengthen or weaken the influence of human resources, information technology and management accounting systems on managerial performance. Keywords : Human Resources; Information Technology; Management Accounting System; Environmental Uncertainty; Managerial Performance.

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Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v2i2.1077 ◽

2012 ◽

Vol 2 (2) ◽

Author(s):

Ifah Lathifah

Keyword(s):

Management Accounting ◽

Environmental Uncertainty ◽

Positive Influence ◽

Partial Least Square ◽

Performance Characteristics ◽

Accounting System ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Management Accounting System

This study examines the influence of environmental uncertainty on managerial performance characteristics of management accounting system as an intervening variable. This research is an empirical study with convenience sampling techniques in data collection. Data obtained by surveying 112 respondents branch heads / managers of Indonesian banks. Data were analyzed by using Structural Equation Model (SEM) with program PLS (Partial Least Square). The result of three hypotheses (H1, H2, and H3) that have been proposed two hypothesis are hypothesis 1 and hypothesis 2 accepted; that environmental uncertainty has positive influence on the characteristics of management accounting systems, and characteristics of management accounting system has positive influence on managerial performance. One hypothesis (H3) is rejected, namely: environmental uncertainty has no effect on managerial performance characteristics of management accounting systems as intervening variable

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Business Ethics Perception as Moderating Variable on the Influence of Management Accounting System to Managerial Performance (Study at PT Bank Mandiri (Persero), Tbk.)

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i4.34.25293 ◽

2018 ◽

Vol 7 (4.34) ◽

pp. 277

Author(s):

Veronica Christina ◽

Mohd Haizam Mohd Saudi ◽

Silviana . ◽

Nina Nurani ◽

Obsatar Sinaga

Keyword(s):

Business Ethics ◽

Management Accounting ◽

Accounting System ◽

Performance Study ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

The City ◽

Management Accounting System

This study aims to determine the effect of management accounting systems on managerial performance with business ethics perception as a moderating variable in PT Bank Mandiri (Persero) Tbk. The populations in this study were top, middle and lower managers who were responsible for the performance of ten branch offices of PT Bank Mandiri (Persero) Tbk in the city of Bandung and the population was 80 people. The results showed that business ethics perception was able to moderate the influence of management accounting systems on managerial performance.

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Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Strategi Bisnis Sebagai Variabel Pemoderasi

Owner ◽

10.33395/owner.v6i1.604 ◽

2022 ◽

Vol 6 (1) ◽

pp. 369-378

Author(s):

Rizki Fitri Amalia

Keyword(s):

Business Strategy ◽

Management Accounting ◽

Accounting System ◽

Analysis Method ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Sample Technique ◽

The Relationship ◽

The City

This study aims to determine the effect of the management accounting system on managerial performance with business strategy as a moderating variable. The type of research in this study is causal associative. The population in this study is a hotel in the city of Palembang. The sample selected is 3 to 5 star hotels. The sample technique used in this study is purposive sampling and the samples used in this study were 63 samples. Hypothesis testing was carried out using the moderation regression analysis method with the help of SPSS ver 26. The results obtained showed that business strategy was not able to strengthen the relationship between management accounting systems and managerial performance.

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PERANAN GAYA KEPEMIMPtINAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN

Jurnal Ihtiyath ◽

10.32505/ihtiyath.v2i1.686 ◽

2018 ◽

Vol 2 (1) ◽

Author(s):

Purwo Hadi Sukmana ◽

Iman Harymawan

Keyword(s):

Leadership Style ◽

Business Strategy ◽

Management Accounting ◽

Environmental Uncertainty ◽

Business Strategies ◽

Accounting System ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Management Accounting System

ABSTRACT The success of a leader can be seen from the ability of a leader to be the trigger he leads by creating conducive working conditions so as to increase progress and increase capacity which results in a positive influence on human resources led in running work in the direction of achieving organizational goals. This study uses moderating variables of management accounting systems, business strategies and environmental uncertainties that can encourage leadership styles for optimal managerial performance. This study uses hyphotheses testing study with a method of collecting data through questionnaires distributed to respondents managers at pharmaceutical distributors spread across Sidoarjo and Surabaya. This study resulted that leadership style had a significant effect on managerial performance, but for variable interactions (moderation) of business strategies, management accounting systems and environmental uncertainties did not provide a moderating effect on the relationship of leadership style to managerial performance. This is because pharmaceutical distributors are an agency that has an optimal business strategy and management accounting system. The environmental uncertainty of companies engaged in this sector also does not have a significant impact on the sustainability of the organization, because medical needs, whether medicine or medical devices, are a major need for the health unit and the Indonesian community, of course.Keywords: leadership style, business strategy, management accounting system, environmental uncertainty, managerial performance

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Influence of Decentralization and Management Accounting System Managerial Performance Against

ATESTASI : Jurnal Ilmiah Akuntansi ◽

10.33096/atestasi.v3i1.394 ◽

2020 ◽

Vol 3 (1) ◽

pp. 63-73

Author(s):

Amran Amran ◽

ST Muslimah S

Keyword(s):

Management Accounting ◽

Descriptive Analysis ◽

Accounting System ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

South Sulawesi ◽

New Ideas ◽

The Impact ◽

Performance Research

This study aims to analyze the impact of decentralization and management accounting systems on managerial performance. Research data collection is done by distributing questionnaires to 49 employees of PT PLN (Persero) Makassar. The data were analyzed using descriptive analysis, regression test, classic assumption test, F test and t test. The results showed that the decentralization and management accounting systems and simultaneous partial effect on managerial performance. The implication of this study is that decentralization, which is applied to the PT. PLN (Persero) Region South Sulawesi, Southeast Sulawesi and West Sulawesi could encourage more creative managers determine new ideas in creating a higher managerial performance.

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DECENTRALIZATION AND MANAGERIAL PERFORMANCE: A NOTE ON THE INTERVENING ROLE OF MANAGEMENT ACCOUNTING SYSTEM

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5125 ◽

2011 ◽

Author(s):

Nur Azlina ◽

Kamaliah Kamaliah ◽

Tengku Herma Yulita

Keyword(s):

Management Accounting ◽

Research Result ◽

Accounting System ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Result Show ◽

Human Resources Managers ◽

Management Accounting System

This study aims to examine whether management accounting systems (MAS) mediate the relationship between decentralization and managerial performance. Responses of 52 managers of banking company in Kota Pekanbaru using questionnaire. The data were analyzed by using regression path analysis. Based on the response analyses of those 52 operational, marketing and human resources managers, the research result show that there are significant direct and indirect effect between decentralization and managerial performance through the use of management accounting system. The result indicated that higher decentralization and availability of management accounting system were associated with higher managerial performance. This study, therefore conclude that management accounting system mediate relationship between decentralization and managerial performance significantly.

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