Putri, Dila Arigra (2026) PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Managerial performance is the ability of managers to carry out management functions effectively and efficiently, which contributes to the achievement of organizational goals. This study aims to examine the effect of Management Accounting Information Systems and Internal Control on Managerial Performance with Information Technology as a moderating variable at PT Varia Usaha Beton. This study uses a quantitative approach with primary data obtained through questionnaires distributed to 41 managers of PT Varia Usaha Beton. The sample was determined using a saturated sampling technique. The data were analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method through SmartPLS 4 software. The results show that Management Accounting Information Systems have a positive and significant effect on Managerial Performance. Internal Control also has a positive and significant effect on Managerial Performance. Meanwhile, Information Technology is unable to moderate the effect of Management Accounting Information Systems or Internal Control on Managerial Performance. These findings indicate that Managerial Performance is more determined by the effectiveness of Management Accounting Information utilization and the implementation of Internal Control, while Information Technology still needs to be optimized to support managerial activities.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Dila arigra putri | ||||||||
| Date Deposited: | 21 Jul 2026 00:29 | ||||||||
| Last Modified: | 21 Jul 2026 00:29 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/56485 |
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