Tjahjani , Murdijaningsih and Siti, Muntahanah
(2012)
EKSISTENSI STRATEGI BISNIS DALAM PENINGKATAN KINERJA MANAJERIAL
DENGAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING.
Proceeding Fakultas Ekonomi Unisbank.
Abstract
The research entitled "Existentions of Business Strategy more to be Able Enchance its Managerial Performance
With Management Accounting System as Intervening Variables" is to examine the relation between business strtategy
on managerial performance by considering management accounting system as intervening variable. The research is an
empirical study conducted in Banking in Banyumas. The Respondent of the study are the heads of the branches working
for banking in Banyumas. The amount of the data colleted success fully from the questionnaire replies in 46
questionnaires. The data were analyzedusing by SPSS 10.0 program.The result of the study shows that whenbusiness
strategy are related indirectly to managerial performance, the result shows insignificant effect. However, when
characteristic management accounting system variable, boad scope information entered in model, the result shows
significant effect. The result informed that broad scope information is on important variable in mediating the relation
between business strategy on managerial performance. Also for organization applied the prospector business strategy
will need the information with broad scope characteristic more to be able enchance its managerial performance.
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