This study aims to provide a review of the effect decentralization, characteristics of management accounting Information on managerial performance with locus of control As the moderating variable. The research object in this study was the manager of PT Telkom Witel Sul-sel and PT Multi trading Pratama. The total population was 63 manager and the technique of determining the sample uses a census method, that was, the entire population were used as a research sample. In this study the method used was explanatory research. Data collection used a questionnaire instrument. Data were analyzed using Moderated Regression Analysis (MRA) with the help of software SPSS 23. The hypotheses proposed were as many as 4 (four). The result show that (1) decentralization has a significant effect on managerial performance (2) characteristics information accounting management has a significant effect on managerial performance (3) locus of control does not moderate the relationship of decentralization on managerial performance (4) locus of control moderates and weakens the relationship of characteristics information accounting management on managerial performance.
1. Ajzen, I., (1991), The Theory of Planned Behavior, Organizational Behavior and Human Decision Processes, 50, 179-211.
2. Ajzen, I., and Fishbein, M., (1975), Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research, 129-385, Addison-Wesley, Reading, MA.
3. Brownell, P. (1982), A Filed Study Examination of Budgetary Information and Locus of Control, Accounting Review, pp. 766- 777.
4. Bayuaji, H. (2009). Pengaruh Sistem Akuntansi Manajemen, Desentralisasi, dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial (Survey pada perusahaan tekstil di wilayah eks karesidenan Surakarta). Tesis Fakultas Ekonomi Universitas Muhammadiyah Surakarta.
5. Banker, R., G. Potter, and R. Schroeder. (1993). exporting manufacturing performance measures to worker: An empirical study. Journal of Management Accounting Research : 33 - 35.
6. Chenhall, R. H. and Morris, D. (1986). the impact Of stucture Environment and interdependence on the perceived usefulnes of management accounting sytem, The Accounting Review No 1 pp 16-35.
7. Chia, Y. M. (1995). Decentralization, Management Accounting system Information Characteristic and Their Interaction Effects on Managerial Performance: A Singapore study, Journal of Business, Finance and Accounting, pp. 811-830.
8. Chenhall, Robert H., (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future, Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
9. Frucot, V., and Shearon, W. T. (1991), Budgetary Participation, Locus of Control and Mexican Managerial Performance and Job Satisfaction, The Accounting Review, Vol. 66, No. 1, January, pp. 80- 99.
10. Hellriegel and Slocum. (2011). Organizational Behavior 13th edition. South-Western Cengage Learning: USA.
11. Heller, F. A., and Yulk, G. (1969). Participation Managerial Decision-Making and Situational Variabels, Organizational Behavior and Human Performance.
12. Hansen and Mowen. (2000). Akuntansi Manajemen, Terjemahan Oleh : Ancella A. Hermawan, Jakarta : Erlangga.
13. Kaplan, R. 1990. Measures for Manufacturing Excellence. Boston, MA: Harvard Bussines School Press.
14. Miah, N. Z., and Mia. L. (1996). Decentralization, Accounting Control System and Performance of Government Organization; A New Zealand Empirical study, financial Accountability and Management, August, Vol. 12, No. 3, pp, 173-189.
15. Nugraeni. (2013). Desentralisasi Dan Sistem Pengendalian Akuntansi Ke Arah Kinerja Manajer Kantor Dengan Locus of Control Sebagai Variabel Moderating, Tesis S-2 Universitas Mercu Buana Yogyakarta.
16. Nazaruddin, (1998), Pengaruh Karakteristik Sistem Akuntansi terhadap Kinerja Manajerial, Jurnal Akuntansi dan Keuangan, Vol. 7, No. 2, Hal. 99.
17. Outley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis, Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428.
18. Rahman, I. 2002. Hubungan Desentralisasi, Sistem Pegendalian Akuntansi dan Kinerja Unit Bisnis Organisasi Sekor Publik: Peran Locus of Control sebagai variabel Pemoderasi studi kasus PT Pos Indonesia (persero), Tesis S-2 Universitas Gajah mada Yogyakarta.
19. Suartana, I. W. (2011). “Akuntansi Keperilakuan Teori dan Implementasi”. Yogyakarta : Penerbit Andi.
20. Supriyono, R. A. (1992), Akuntansi Manajemen I, Konsep Dasar Akuntansi Manajemen Dan Perencanaan, Edisi Kedua, Penerbit BPFE, Yogyakarta.
21. Watson, T. (2015). Effective Managers: Your Critical Link To Succesful Strategy Execution. Survey Report, TW-NA-2014-37760.
22. Bedeian, Z. D. A. G., R. F. (1991). Organizations. Theory and Design. Dryden Press, Usa.
In-Text Citation: (Alamsa, Amiruddin, & Rasyid, 2019)
To Cite this Article: Alamsa, Amiruddin, & Rasyid, S. (2019). The Effect of Decentralization, Characteristics of Management Accounting Information on Managerial Performance with Locus of Control as the Moderating Variable. International Journal of Academic Research in Business and Social Sciences, 9(9), 238–251.
Copyright: © 2019 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
