Influence Management Accounting Information System And Quality Accounting Information On Managerial Performance With Internal Control

Authors

  • Baihaqi Ammy Universitas Muhammadiyah Sumatera Utara Author

Keywords:

Accounting Information, Internal Control, Quality Accounting Information

Abstract

This study is quantitative in nature, using primary data as the data collection technique. The population in this study includes all employees at PT. Metinca Prima Industrial Works, totaling 100 people. Data is analyzed using descriptive statistical methods, and data processing is performed using the Partial Least Squares (PLS) method with the help of SmartPLS software. The results of this study demonstrate that the Management Accounting Information System has a significant direct effect on Managerial Performance. The Quality of Accounting Information also has a significant effect on Managerial Performance. Furthermore, the Management Accounting Information System has a significant impact on Managerial Performance, with Internal Control as a Moderating Variable. Similarly, the Quality of Accounting Information has a significant impact on Managerial Performance, with Internal Control serving as a Moderating Variable.

References

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Published

2025-04-30

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How to Cite

Influence Management Accounting Information System And Quality Accounting Information On Managerial Performance With Internal Control. (2025). Prosiding Simposium Ilmiah Akuntansi, 517-526. https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/180

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