Abstract: This research is based on the importance of accounting information to the manager’s perfor-mance 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 (environ-ment uncertainty, task uncertainty, and business strategy) to manager performance were ana-lyzed by using Moderated Regression Analysis (MRA).
The analysis result showed that accounting information variable influenced manager perfor-mance 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 un-certainty, task uncertainty, and business strategy.
Penulis: Dona Primasari, Isbandriyati Mutmainah
Kode Jurnal: jpakuntansidd110006
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