Komitmen Organisasional Sebagai Pemoderasi Hubungan Antara Dukungan TOP Manajemen Terhadap Kualitas Sistem Akuntansi Manajemen
(Studi Pada KSU. Talenta Kupang)
DOI:
https://doi.org/10.37304/jpips.v14i2.7761Keywords:
organisasional, TOP manajemen, sistem akuntansi manajemenAbstract
Penelitian ini mengkaji mengenai peran moderasi komitmen organisasional dari hubungan antara dukungan manajemen puncak terhadap kualitas sistem informasi akuntansi manajemen selain hubungan langsung antara dukungan manajemen terhadap kualitas sistem informasi akuntansi manajemen. Penelitian dilakukan terhadap 73 responden dari 116 karyawan pada Koperasi Talenta Kupang dengan menggunakan Rumus Slovin 5%. Penelitian bersifat kuantitatif dengan pendekatan pengaruh moderasi dengan bantuan Aplikasi Smart PLS. Hasil penelitian menunjukkan bahwa dukungan manajemen puncak secara langsung berpengaruh positif dan signifikan terhadap kualitas sistem informasi akuntansi manajemen, namun komitmen organisasional tidak memperkuat hubungan antara dukungan manajemen puncak terhadap kualitas sistem informasi akuntansi manajemen.
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