Jurnal Keuangan dan Perbankan
Vol 25, No 1 (2021): January 2021

The Role of the Management Accounting System and Decision-Making Style on Managerial performance

David Efendi (Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia)
Emeralda Ayu Kusuma (STIESIA Surabaya)



Article Info

Publish Date
21 Jan 2021

Abstract

This study aimed to provide empirical evidence on the relationship between the management accounting system (MAS) and decision-making style on cooperatives' managerial performance in Ponorogo. Data were collected from 119 questionnaires, while 60 questionnaires could be analyzed. Then, SPSS was applied to test non-response bias and descriptive statistics. SmartPLS was used for hypothesis testing. Research findings indicated that MAS did not affect managerial performance, and the decision-making style affected managerial performance.DOI: https://doi.org/10.26905/jkdp.v25i1.5330

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