Analisis Pengaruh Informasi Akuntansi Manajemen yang Terintegrasi Terhadap Kinerja Manajerial Melalui Variabel Intervening Role Ambiguity pada Perusahaan yang Ada di Medan

Abstract

This research aimed at examining the influence of independent variable integrative accounting management information toward dependent variable managerial performance through the intervening variable role ambiguity The integrative accounting management information is one of accounting dimension that assist the coordination among segments in a sub-unit and coordination among sub units in an organization. Role ambiguity is a condition when there is no clear information about organization expectations to their employers and the job. description is definite unclear The influence and relationship among variables is tested using path analysis method.

The population of this research is lower and middle manager of companies that are located in Modan, with condition that the company must has at least 250 employers. Based on data, there are 454 companies that are suitable to the criteria, and it was sent 454 questionnaires to the companies by post mail Fifty six out of 454 questionnaires were replied, and fifty five out of fifty six questionnaires that were rephed had complete data to process.

The research findings contributed empirical evidence that there was significant influence of integrative management accounting information toward managerial performance, role ambiguity variable toward managerial performance, and integrative accounting management information variable toward role ambiguity In addition, it proved that integrative accounting management information influenced managerial performance significantly, through intervening variable role ambiguity