PERAN MODERASI INTENSITAS KOMPETISI PASAR PADA PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA UNIT BISNIS DAN KEPUASAN KERJA
Abstract: Management should
need to know how important using information of Management AccountingSystem
(MAS) which can be used in an increasingly competitive business competition.
This researchexamines the moderating effect of the usefulness of MAS
information on the relationship betweenthe intensity of market competition and
business unit performance and job satisfaction. Thisstudy has two objectives.
The first is to analyze the influence of the intensity of competition in
themarket with business unit performance and job satisfaction. Secondly,
analyzed the relationshipbetween the use of MAS information with business unit
performance and job satisfaction onthe level of intensity of market competition
is high. Data was collected through questionnairesurveys through
electronic-mail (e-mail) and mail. Data were analyzed using a model
ModeratedRegression Analysis (MRA). The results of this study indicate that
there is an influence of theintensity of competition in the market with
business unit performance and job satisfaction. At thecompany’s services, the
use of MAS information does not mediate between the intensity of
marketcompetition on the performance of the business unit. The use of MAS
information mediates therelationship between the intensity of market
competition on job satisfaction but the use of MASinformation has a negative
effect on job satisfaction.
Penulis: Maya Imaniar, Wahyu
Meiranto
Kode Jurnal: jpakuntansidd090141
