JURNAL RISET AKUNTANSI JAMBI
Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI

Pengaruh Sistem Pengendalian Akuntansi Terhadap Kinerja Manajerial dengan Menggunakan Ketidakpastian Lingkungan sebagai Variabel Moderating pada PT Asia Sawit Lestari di Muaro Bungo

Rian Fitra Apriandi (Universitas Adiwangsa Jambi)
Haviz Taufik (Universitas Adiwangsa Jambi)
Eka Julianti Efris Saputri (Universitas Adiwangsa Jambi)

Article Info

Publish Date
19 Dec 2022

Abstract

This study aims to: (1) determine the effect of accounting control systems on managerial performance (2) to determine whether environmental uncertainty can influence the relationship memodreasi accounting control system on managerial performance. This study is a survey by distributing questionnaires directly to the sample. Samples taken total 15 samples were taken based on the existing population of this study is that the study population (census). Analysis using simple linear regression analysis. Results of this study indicate that (1) the accounting control system has positive influence on managerial performance (2) negative influence environmental uncertainty or could not moderate the relationship between accounting control systems on managerial performance.

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Journal Info
JURNAL RISET AKUNTANSI JAMBI
Website

Abbrev

JRAJ

Publisher

Universitas Adiwangsa Jambi

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi jambi merupakan Jurnal yang dikelola program Studi Akuntansi Universitas Adiwangsa Jambi (UNAJA) yang mengkaji tentang ilmu Akuntansi dan sebagai sarana bagi dosen/ peneliti untuk menuangkan hasil penelitian yang telah dilakukan. jurnal ini terbit dua kali dalam setahun yaitu ...