The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk )
was employed, involving 100 respondents consisting of managers and mid-level employees. Data were collected through questionnaires and analyzed using multiple linear regression and moderated regression analysis (MRA). The results indicate that the management accounting system has a positive and significant effect on managerial performance, with a coefficient of β = 0.42 (p < 0.05). Organizational culture also positively and significantly influences managerial performance (β = 0.36; p < 0.05). Furthermore, business strategy was found to strengthen the influence of both the management accounting system and organizational culture on managerial performance, with interaction coefficients of 0.18 and 0.15, respectively (p < 0.05). This research provides important contributions to the management of PT. XXX (Persero) Tbk in enhancing managerial performance through effective management of accounting systems and organizational culture. It is hoped that the findings of this study can serve as a reference for other companies facing challenges in an increasingly competitive business environment.
Sugeng Hartanto, et al. (2025). The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk ). International Journal Of Accounting, Management, And Economics Research, 3(2).
Sugeng Hartanto, Alik; Susilowati Mardjono, Enny, "The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk )," International Journal Of Accounting, Management, And Economics Research, vol. 3, no. 2, 2025.
Sugeng Hartanto, Alik; Susilowati Mardjono, Enny. "The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk )." International Journal Of Accounting, Management, And Economics Research, vol. 3, no. 2, 2025.
Sugeng Hartanto, Alik; Susilowati Mardjono, Enny. "The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk )." International Journal Of Accounting, Management, And Economics Research 3, no. 2 (2025).
Sugeng Hartanto, et al. (2025) 'The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk )', International Journal Of Accounting, Management, And Economics Research, 3(2).
Sugeng Hartanto, Alik; Susilowati Mardjono, Enny. The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk ). International Journal Of Accounting, Management, And Economics Research. 2025;3(2).
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