Pengaruh Budgetary Slack, Transparansi, Sistem Akuntansi Manajemen, Asimetri Informasi, dan Job Relevant Information (JRI) terhadap Kinerja Manajerial pada CV. Anugerah Darma Mandiri Jember

Nikita Amirah  Aulia; Nurshadrina Kartika Sari; Ratih  Rachmawati

doi:10.31967/jakuma.v3i2.618

Nikita Amirah Aulia Institut Teknologi dan Sains Mandala
Nurshadrina Kartika Sari Institut Teknologi dan Sains Mandala
Ratih Rachmawati Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/jakuma.v3i2.618

Keywords: Budgetary Slack, Transparency, Management Accounting System, Information Asymmetry, Job Relevant Information, Managerial Performance

Abstract

This study aims to analyze the effect of budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) on managerial performance at CV. Anugerah Darma Mandiri Jember. The population in this study are all employees and managers at CV. Anugerah Darma Mandiri Jember. The sampling technique in this study is the saturated sample technique. The data used in this study is primary data, namely data obtained from respondents directly through questionnaires. The data analysis method used is Multiple Linear Regression analysis with the help of SPSS processing. The result showed that budgetary slack had no partial effect on managerial performance at CV. Anugerah Darma Mandiri Jember. Meanwhile, transparency, management accounting system, information asymmetry and job relevant information (JRI) partially affect managerial performance in CV. Anugerah Darma Mandiri Jember. Simultaneously, budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) affect managerial performance in CV. Anugerah Darma Mandiri Jember.