PERAN MODERASI INTENSITAS KOMPETISI PASAR PADA PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA UNIT BISNIS DAN KEPUASAN KERJA

Abstract

Management should need to lmow how important using information of Management Accounting System (MAS) which can be used in an increasingly competitive businesi competition. This research examines the moderating effect of the usefulness of MAS information on the rclationship between the intensity of market competition and business unit performance and job satisfaition. This study has two obiectives. Thefirst is to analyze the influence of the intensity of competition in the market with business unit perforrnance and job satisfaction. Secondly, analyzed tie relatiionship between the use of MAS information with business unit performance and job satisfaction on the level of intensity of market competition is high. Data was collected thiough quistionnqire suTveys through electronic-mail (e-mait) and mail. Data were analyzed using a model Moderated Regression Analysis (MRA). The results of this study i.ndicate that there is an influence of the intensity of competition in the market with business unit performance and job satisfaction. At the companyb services, the use of MAS information does not mediate hetween the tntensity of market competition on the perforn ance of the business unit. The use of MAS information mediates the relationship between the intensity of market competition on job satisfaction but the use of MAS information has a negative effect on job sati.rfaction.