Browsing INTERNATIONAL PUBLICATIONS by Author "Christina, Veronica"
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Brahmana, Sunardi; Christina, Veronica (South East Asian Associton for Institution Research (SEAAIR 2012), November 6, 2012)[more][less]
Abstract: - URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3134 Files in this item: 9
CONTENT.pdf (1.625Mb)CONTENT SUNARDI + VERONICA.pdf (7.539Mb)COVER BELAKANG.pdf (278.4Kb)COVER DALAM.pdf (393.8Kb)(more files) -
Christina, Veronica (The 4th International Accounting Conference and Accounting Student Research Forum (IACSF), Departement of Accounting, Economic Faculty of Indonesia University, November 22, 2012)[more][less]
Abstract: It is commonly accepted that management accounting information system is one of the most influential factor that determined managerial performance. However, the driver of management accounting information system itself is still unclearly revealed. Some studies found out that knowledge of accounting function influenced management accounting information system, whereas other studies found out that organizational commitment also influenced management accounting information system. Both, knowledge of accounting function and organizational commitment, are known as individual differences. However, there is almost no study ever done that integrates these two constructs in one integrated framework. This study integrating these two construct in one framework in an attempt to analyze the influence of individual differences on management accounting information system, and its implication on managerial performance. The unit analysis of this study are individuals, which are top manager, production manager, and marketing manager of manufacturing firms listed in Indonesian Stock Exchange (BEI). Data were collected through mail survey with the sample of 204 managers. Structural Equation Modeling is used to test the research hypotheses. The result of this study shows that all of the manifest variables are reflecting their latent variables. This study also found that managerial performance would be better if individual differences fit with expectation and management accounting information system relevant with the needs of management. URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3540 Files in this item: 1
MA71_IACSF.PDF (182.8Kb) -
Christina, Veronica (The 6th International Conference of The Asian Academy of Applied Business Bandung, Indonesia, Universitas Padjadjaran dan Universiti Malaysia Sabah, May 30, 2013)[more][less]
Abstract: Previous studies on the relationship between knowledge of accounting and managerial performance found equivocal results. Similarly, previous studies on the relationship between perceived environmental uncertainty, and managerial performance are still found contradictions. Therefore, it might be necessary to explore a variable that can better explain the relationships between knowledge of the accounting function and perception of environmental uncertainty on managerial performance. This study investigated the mediation effect of management accounting information system on the relationship between knowledge of accounting function, perception environmental uncertainty, and managerial performance. A survey was conducted on 244 managers of manufacturing industries listed in Indonesia Stock Exchange. Data is analyzed using Structural Equation Modeling. The results revealed that management accounting information system mediates the relationship between knowledge of accounting function, and perception of environmental uncertainty on managerial performance. URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3542 Files in this item: 2
ACC01 Veronica Christina.pdf (299.8Kb)LIST OF AAAB 2013 PAPERS.pdf (169.4Kb)
Now showing items 1-3 of 3