Pengaruh Sistem AkuntansiManajemen Terhadap Kinerja Manajerial dengan Gaya Kepemimpinan Sebagai Variabel Moderasi (Studi Pada PT. Sritex Group, Tbk)

This study examines the moderating effect of leadership styles on the relationship between management accounting systems and managerial performance. The purpose of this study is to examine whether leadersip styles moderate the relationship between management accounting systems and managerial performance. It is hypothesized that leadership styles moderate the relationship between management accounting systems and managerial performance. Using census sampling technique, 100 managers of Sritex Group were selected as the sample of this study. Hypothesis testing was conducted using simple and multiple linear regression techniques. This study finds that there is a positive relationship between management accounting systems and managerial performance. This study also finds that leadership styles moderate the relationship between management accounting systems and managerial performance