Business Ethics Perception as Moderating Variable on the Influence of Management Accounting System to Managerial Performance (Study at PT Bank Mandiri (Persero), Tbk.)

  • Authors

    • Veronica Christina
    • Mohd Haizam Mohd Saudi
    • Silviana .
    • Nina Nurani
    • Obsatar Sinaga
    2018-12-13
    https://doi.org/10.14419/ijet.v7i4.34.25293
  • management accounting system, managerial performance, perception business ethics.

  • Abstract

    This study aims to determine the effect of management accounting systems on managerial performance with business ethics perception as a moderating variable in PT Bank Mandiri (Persero) Tbk. The populations in this study were top, middle and lower managers who were responsible for the performance of ten branch offices of PT Bank Mandiri (Persero) Tbk in the city of Bandung and the population was 80 people. The results showed that business ethics perception was able to moderate the influence of management accounting systems on managerial performance.

     

     

  • References

    1. [1] Enofe, A.O., O.L. Ogbeide and O.M. Julius. 2015. Business Ethics and Corporate Growth. Business Ethics, 7(15), 139-148.[2] Al Mahjob, J.A.A. 2018. The Role of Business Ethics in Improving the Quality of Job Performance. Journal of Entrepreneurship and Organization Management, 7(1), 1-4.

      [3] Aida, A.M. and Gudono. 2011. Pengaruh Ketidakpastian Lingkungan Dan Desentralisasi Terhadap Karakteristik Informasi Sistem Akuntansi Manajemen. Jurnal Riset Akuntanasi Indonesia, 4(1).

      [4] Bouwens, J. and M.A. Abernethy. 2000. The Consequences of Customization of Management Accounting System Design. Accounting, Organization and Society, 24(2), 221-241.

      [5] Cadez, S. and C. Guilding. 2008. An Exploratory Investigation of an Integrated Contingency Model of Strategic Management Accounting. Accounting, Organizations and Society, 33, 836-863.

      [6] Chenhall, R.H. and Morris D. 1986. The Impact of Structure, Environment, and Interdependence on The Perceived Usefulness of Management Accounting System. The Accounting Review, 6(1), 16-35.

      [7] Chong, V.K. and Chong, K.M. 1996. Management Accounting System, Task Uncertainty and Managerial Performance: A Research Note. Accounting, Organizations and Society, 21(25), 415-421.

      [8] Christina, V. 2010. Pengaruh Individual Differences terhadap Sistem Informasi Akuntansi Manajemen dan Dampaknya Bagi Kinerja Manajerial. Universitas Padjadjaran.

      [9] Deshpande, S.P., Jacob, J. and Vasily, V.M. 2000. Perception of Proper Ethical Conducts of Male and Female Russian Managers. Journal of Business Ethics, 24, 179-183.

      [10] Ebitu, E.T. and Beredugo, S.B. 2015. Business Ethics and Performance of Service Firm in Calabar Cross River State Nigeria. European Journal of Hospitality and Tourism Research, 3(2), 28-38.

      [11] Embse, Von der & Wagley, R.A. (1988). Managerial Ethics Hard Decisions on Soft Criteria. SAM Advanced Management Journal, 53(1), 1-6.

      [12] Fauzan and Ida, N. 2014. Pengaruh Penerapan Etika Bisnis terhadap Kepuasa Pelanggan Warung Bebek H Slamet di kota Malang. Jurnal Ekonomi Modernisasi, 10(1), 38-55.

      [13] Gul, F.A. and Chia Y.M. 1994. The Effects of Management Accounting System Perceived environmental uncertainty and decentralization on Managerial Performance: A test of a Three Way Interaction. Accounting Organization and Society, 19(4-5), 413-426.

      [14] Moorhead, G. and Ricky, W.G. 2013. Organizational Behavior: Managing People and Orgnizations. Salemba Empat.

      [15] Nazaruddin, I. 1998. Pengaruh Karakteristik Sistem Informasi Akuntansi terhadap Kinerja Manajerial. Jurnal Akuntansi Keuangan, 7(2), 100-112.

      [16] Hill, C.W., Jones, G.R. and Schilling, M.A. 2014. Strategic Management Theory: An Integrated Approach. Cengage Learning.

      [17] John, D. 1989. Key issues in Business Ethics. Academic Press.

      [18] Mahoney, T.A., Jerdee, T.H. and Carrol, S.J. 1963. Development of Managerial Performance: Performance A Research Approach. South-Western Publishing Company.

      [19] Norgaard, C.T. 1985. Management Accounting. Prentice Hall.

      [20] Otley, D.T. 1980. The Contingency Theory of Management Accounting: Achievement and Prognosis. Accounting Organization and Society, 5, 413-428.

      [21] Rustiana. 2002. Pengaruh Sistem Akuntansi Manajemen, Desentralisasi dan PEU terhadap Kinerja manajerial: Three Way Interaction. Jurnal Riset Ekonomi dan Manajemen, 2(2), 70-88.

      [22] Yamaji K. 1997. A Global Ethics perspective in Business. Business Ethics Quarterly, 7(3), 55-70.

  • Downloads

  • How to Cite

    Christina, V., Haizam Mohd Saudi, M., ., S., Nurani, N., & Sinaga, O. (2018). Business Ethics Perception as Moderating Variable on the Influence of Management Accounting System to Managerial Performance (Study at PT Bank Mandiri (Persero), Tbk.). International Journal of Engineering & Technology, 7(4.34), 277-280. https://doi.org/10.14419/ijet.v7i4.34.25293

    Received date: 2019-01-03

    Accepted date: 2019-01-03

    Published date: 2018-12-13