Utilization of Accounting Information and Budget Participation as Antecedent of Managerial Performance: Exploring the Moderating Role of Organizational Commitment, Leadership Style, Environmental Uncertainty and Business Strategy in Indonesia

Authors

  • Widia Astuty Universitas Muhammadiyah Sumatera Utara, Sumatera Utara, Indonesia
  • Azwansyah Habibie Universitas Harapan Medan, Sumatera Utara, Indonesia
  • Fajar Pasaribu Universitas Muhammadiyah Sumatera Utara, Sumatera Utara, Indonesia
  • Ikbar Pratama Universitas Medan Area, Sumatera Utara, Indonesia
  • Sri Rahayu Universitas Islam Sumatera Utara, Sumatera Utara, Indonesia

Keywords:

Accounting Information, Managerial Performance, Organizational Commitment, Leadership Style, Indonesia

Abstract

In this age of digitalization, it is extremely challenging for businesses to survive in a highly competitive atmosphere. Companies must identify the characteristics that increase managerial performance. Accounting information systems play a crucial part in the decision-making process in this regard. This study’s primary objective was to explore the impact of budget participation and Management Accounting Information on managerial performance, focusing on the moderating effect of leadership style, environmental uncertainty, organizational commitment, and company strategy. The study’s research design was quantitative. For this purpose, a questionnaire was used to collect data from employees of the Textile sector in Indonesia. The questionnaire was constructed based on an exhaustive study of previous research. The questionnaire was created using a Likert 5-point scale. Simple random selection was used to disseminate the questionnaire to 522 respondents. The study’s usable response rate was 65.22 percent. Smart PLS 3.3.9 was used to analyze the usable questionnaire. The study’s findings supported all hypotheses except the direct influence of budget participation and the moderating role of leadership style. The study’s findings are useful for decision-makers in the Indonesian textile industry. This study also provides guidelines for future research.

Downloads

Published

2022-06-15

How to Cite

Widia Astuty, Azwansyah Habibie, Fajar Pasaribu, Ikbar Pratama, & Sri Rahayu. (2022). Utilization of Accounting Information and Budget Participation as Antecedent of Managerial Performance: Exploring the Moderating Role of Organizational Commitment, Leadership Style, Environmental Uncertainty and Business Strategy in Indonesia . The Journal of Modern Project Management, 10(1), 188–200. Retrieved from https://journalmodernpm.com/index.php/jmpm/article/view/489