Management Accounting Systems and Managerial Performance: Locus of Control as a Moderator

Authors

  • Veronica Christina, Sopyansyah, Mohamad Arif Budiman

Abstract

PT Bio Farma is a manufacturing SOE that is currently transforming into a life science company whose managerial performance has not been very good. the ability of locus of control to strengthen the relationship between management accounting information systems and managerial performance is the aim of this study. This research was conducted to 140 mid-managers at PT Bio Farma (Persero). The questionnaires that were entered and could be processed were 104 respondents. The result of this research shows that managerial performance was influenced by management accounting information systems, and locus of control has an effect on managerial performance. This study also found that management accounting information system and managerial performance unable moderated by locus of control.

Published

2020-12-10

Issue

Section

Articles