The Role of the Management Accounting System and Decision-Making Style on Managerial performance
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Merdeka Malang
2021-01-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | https://jurnal.unmer.ac.id/index.php/jkdp/article/view/5330 |
| _version_ | 1811271608345559040 |
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| author | David Efendi Emeralda Ayu Kusuma |
| author_facet | David Efendi Emeralda Ayu Kusuma |
| author_sort | David Efendi |
| collection | DOAJ |
| description | 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 |
| first_indexed | 2024-04-12T22:23:59Z |
| format | Article |
| id | doaj.art-669a97ab8f7949efacb25ea2a1a7756f |
| institution | Directory Open Access Journal |
| issn | 1410-8089 2443-2687 |
| language | English |
| last_indexed | 2024-04-12T22:23:59Z |
| publishDate | 2021-01-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Keuangan dan Perbankan |
| spelling | doaj.art-669a97ab8f7949efacb25ea2a1a7756f2022-12-22T03:14:14ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872021-01-0125114416110.26905/jkdp.v25i1.53302460The Role of the Management Accounting System and Decision-Making Style on Managerial performanceDavid Efendi0Emeralda Ayu Kusuma1Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, IndonesiaSTIESIA SurabayaThis 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.v25i1.5330https://jurnal.unmer.ac.id/index.php/jkdp/article/view/5330decision making style,managerial performance, management accounting system |
| spellingShingle | David Efendi Emeralda Ayu Kusuma The Role of the Management Accounting System and Decision-Making Style on Managerial performance Jurnal Keuangan dan Perbankan decision making style,managerial performance, management accounting system |
| title | The Role of the Management Accounting System and Decision-Making Style on Managerial performance |
| title_full | The Role of the Management Accounting System and Decision-Making Style on Managerial performance |
| title_fullStr | The Role of the Management Accounting System and Decision-Making Style on Managerial performance |
| title_full_unstemmed | The Role of the Management Accounting System and Decision-Making Style on Managerial performance |
| title_short | The Role of the Management Accounting System and Decision-Making Style on Managerial performance |
| title_sort | role of the management accounting system and decision making style on managerial performance |
| topic | decision making style,managerial performance, management accounting system |
| url | https://jurnal.unmer.ac.id/index.php/jkdp/article/view/5330 |
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