Sistem Akuntansi Manajemen Sebagai Pemediasi Pengaruhdesentralisasiterhadap Kinerja Manajerial (Studi pada Satuan Kerja Perangkat Daerah Kota Jayapura)

Abstract

Abstract :Purpose of this study was to examine whether Accounting
System Management (MAS) is able to mediate effect of
decentralization on managerial performance. Study population is
work unit heads of Jayapura City with sample were 39 respondents.
Analysisused in this study is Path Analysis. Results showed
decentralization affect on managerial performance and Management
Accounting System (MAS) can mediate effect of decentralization on
managerial performance.
Keywords: decentralization, MAS and managerial performance