PENGARUH TEKNOLOGI INFORMASI DAN SALING
KETERGANTUNGAN TERHADAP KINERJA
MANAJERIAL DENGAN KARAKTERISTIK SISTEM
AKUNTANSI MANAJEMEN (SAM) SEBAGAI
VARIABEL INTERVENING
This major study of management accounting was applied to the
contingency approach to studying management accounting system design and
performance. This study examined the effect of information technology and the
interdependence of managerial performance through management accounting
systems. Information technology is a merger between computer technology and
telecommunications. While the interdependence itself is one of the contingency
variable to consider in designing the SAM. While managerial performance is a
measure of how effective and efficient performance of individual members of the
organization. Managerial performance is one of the factor that can improve
organizational effectiveness.
The population used in this study is an employee or a manager of banking
services in the area belongs to Central Java and Yogyakarta. Study sample 52
respondents selected based on criteria in purposive sampling. Data were analyzed
using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM).
The results shows that the information technology (IT) have positive
indirect effect and significant impact on managerial performance through
management accounting system (MAS). Interdependence (SK) also have positive
indirect effect and significant impact on managerial performance through
management accounting system (MAS)