Penggunaan Informasi Akuntansi Manajemen Terhadap Keputusan Bisnis Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Soetanto, Tasya
Subject
TD Environmental technology. Sanitary engineering
Datestamp
2022-09-30 12:14:23
Abstract :
ABSTRACT
This study aims to determine whether environmental uncertainty variables
moderate the use of management accounting information on business decisions.
The theory used in this research is the Contingency Theory. The population is all
restaurants in Palembang City, while the sample is restaurants that already use
management accounting information, with a sample of 100 restaurants. The data
analysis technique used is multiple regression analysis to determine whether
environmental uncertainty variables moderate the use of management accounting
on business decisions. The results obtained indicate that the environmental
uncertainty variable moderates the use of management accounting information on
business decisions.