Pengaruh Kontrol Otoritas dan Strategi Bisnis Terhadap Sistem Informasi Akuntansi Manajemen (SIAM) Pada Perusahaan Farmasi Di Palembang

Abstract

This research aims to examine influenceof control authorities and business strategy towards information management accounting systems (SI AM) on the company pharmacy in Palembang. The population used in the study in the i that is p erusahaan f armasi in Palembang. Samples in research use respon en Pharmaceutical company Manager in Palembang that understands the systems account information tansi was man ajemen (SI AM). Data research results processed by downloading will double the ber linear esi regr yan g showed positive and significant effect of controling formal management accounting information system (SIAM). Control authority in formal influential positif and significantly limited management accounting information system (SIAM). Influential business strategy positively and significantly to management accounting information system (SIAM). Keywords: Control Authority, Business Strategy, Management Accounting Information System.