SISTEM AKUNTANSI MANAJEMEN, GAYA KEPEMIMPINAN, DAN DESENTRALISASI SEBAGAI DETERMINAN KINERJA MANAJERIAL
Abstract: Management Accounting System, Leadership Style, and Decentralization as Determinants of Managerial Performance. The purpose of this study is to examine whether Management Accounting System (MAS) can mediate the effect of leadership style and decentralization on managerial performance. The...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2014-04-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/287/pdf |
| Summary: | Abstract: Management Accounting System, Leadership Style, and Decentralization as Determinants of Managerial Performance. The purpose of this study is to examine whether Management Accounting System (MAS) can mediate the effect of leadership style and decentralization on managerial performance. The population in this study was the head of SKPD in Jayapura town. Samples are amounted to 39 heads of SKPD. Path analysis was employed for data analysis. The research findings show that leadership style and decentralization affect managerial performance, while MAS mediates the effect of leadership style and decentralization on managerial performance. |
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| ISSN: | 2086-7603 2089-5879 |