| Autor: |
Astuty, Widia, Habibie, Azwansyah, Pasaribu, Fajar, Pratama, Ikbar, Rahayu, Sri |
| Předmět: |
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| Zdroj: |
Journal of Modern Project Management; May-Aug2022, Vol. 10 Issue 1, p188-201, 14p |
| Abstrakt: |
In this age of digitalization, it is extremely challenging for businesses to survive in a highly competitive atmosphere. Companies must identify the characteristics that increase managerial performance. Accounting information systems play a crucial part in the decision-making process in this regard. This study’s primary objective was to explore the impact of budget participation and Management Accounting Information on managerial performance, focusing on the moderating effect of leadership style, environmental uncertainty, organizational commitment, and company strategy. The study’s research design was quantitative. For this purpose, a questionnaire was used to collect data from employees of the Textile sector in Indonesia. The questionnaire was constructed based on an exhaustive study of previous research. The questionnaire was created using a Likert 5-point scale. Simple random selection was used to disseminate the questionnaire to 522 respondents. The study’s usable response rate was 65.22 percent. Smart PLS 3.3.9 was used to analyze the usable questionnaire. The study’s findings supported all hypotheses except the direct influence of budget participation and the moderating role of leadership style. The study’s findings are useful for decision-makers in the Indonesian textile industry. This study also provides guidelines for future research. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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