The aim of this research was to look into and evaluate the impact of digital technology and agility with management accounting information systems as a mediating variable. The research method used is descriptive analysis and verification. By distributing questionnaires addressed to directors / managers / heads of company divisions. The results showed that digital technology and agility mediated Accounting information systems used by management have a positive impact on organization success. Based on the structural model's assessment, digital technology and accounting information system for management agility have a better strong outcome than the direct effect with a value of 85%. accounting information system for management are required to get over uncertainty in deciding and evaluating the causal relationship that occurs due to digital technology that continues to develop in the millennial era with the agility that companies need. The contribution of research so that companies continue to innovate with changing technological developments and a manager's agility is crucial in decision making.
As a business institution, every business unit must have profit orientation including the business family. This study is going to investigate the managerial performance in pempek business family. The purpose of this study to determine: first, the effect of budgetary participation on managerial performance. Second, mediating effect job satisfaction in the relationship budgetary participation on managerial performance. The analysis technique that used in this study is path analysis. The results showed that budgetary participation has no effect on managerial performance, while the job satisfaction is mediating effect on managerial performance at family business Pempek in Palembang.
AbstrakSetiap institusi bisnis harus berorientasi pada keuntungan, termasuk didalamnya pada bisnis keluarga. Studi ini akan melakukan invstigasi kinerja manajerial pada bisnis keluarga pempek. Tujuan penelitian ini untuk mengetahui (1) pengaruh partisipasi anggaran terhadap kinerja manajerial, (2) peranan kepuasan kerja sebagai pemediasi hubungan antara partisipasi anggaran terhadap kinerja manajerial. Analisis yang digunakan dalam penelitian ini yaitu path analys. Hasil menujukkan bahwa partisipasi anggaran tidak memiliki pengaruh terhadap kinerja manajerial, sedangkan kepuasan kerja merupakan variabel mediasi antara partisipasi anggaran terhadap kinerja manajerial pada family business Pempek di Kota Palembang. Kata Kunci: partisipasi anggaran, kepuasan kerja, kinerja manajerial Diterima
<p><em>This study aims to determine the effect Idependent Commissioner, Corporate Social Responsibility, and Intellectual Capital on the variable value of the firm (PBV) in manufacturing companies during the period of the year from 2011 to 2015.</em><em> </em><em>The sample was selected by 34 companies manufacturing during 2011 to 2015. Data were analyzed using multiple regression analysis with Eviews version 9.0.</em><em></em></p><p><em>The results showed that: Idependent Commissioner does not positive effect on the value of the firm(PBV), Corporate Social Responsibility does not positive effect on the value of the firm (PBV), and Intellectual Capital positive effect on the value of the firm (PBV).</em></p><p> </p>
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