PENGARUH TEKNOLOGI INFORMASI, SALING KETERGANTUNGAN, KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VAIABEL INTERVENING TERHADAP KINERJA MANAJERIAL

This study aims to determine the effect of information technology, interdependence, SAM characteristics on managerial performance, with variable Characteristics of SAM as intervening variable. Population in this research is part manager and branch manager at leasing company in Palembang. The sample of research is 40 respondents after chosen based on criteria in purposive sampling. Data analysis techniques used are testing the validity, reliability, classical assumptions, and analysis path with Sobel Test. The results showed that H1 and H2 were accepted because information technology and Interdependence were able to mediate the indirect and significant positive effects on Managerial Performance. Therefore Characteristics of Management Accounting System acts as an intermediate variable in the relationship between information technology, interdependence and managerial performance. Keywords: Information Technology, Interdependence, Characteristics of Management Accounting System, Managerial Performance