Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Role of the Management Accounting System and Decision-Making Style on Managerial performance

Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Role of the Management Accounting System and Decision-Making Style on Managerial performance

Decision Making Style,Managerial Performance, Management Accounting System

This study aimed to provide empirical evidence on the relationship between the management accounting system (MAS) and decision-making style on cooperatives managerial performance in Ponorogo. Data were collected from 119 questionnaires, while 60 questionnaires could be analyzed. Then, SPSS was applied to test non-response bias and descriptive statistics. SmartPLS was used for hypothesis testing. Research findings indicated that MAS did not affect managerial performance, and the decision-making style affected managerial performance.

David Efendi, Emeralda Ayu Kusuma

DOI: https://doi.org/10.26905/jkdp.v25i1.5330

Universitas Merdeka Malang

January 2021

Sri Wahyuni

ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print)

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Jurnal Keuangan dan Perbankan Universitas Merdeka Malang