Abstract
This study aims to determine the effect of management accounting systems on managerial performance with business ethics perception as a moderating variable in PT Bank Mandiri (Persero) Tbk. The populations in this study were top, middle and lower managers who were responsible for the performance of ten branch offices of PT Bank Mandiri (Persero) Tbk in the city of Bandung and the population was 80 people. The results showed that business ethics perception was able to moderate the influence of management accounting systems on managerial performance.
Highlights
Research in the field of management accounting systems with managerial performance has been done a lot, but the results of the research show not conclusive
The results show that: 1. The management accounting system influences managerial performance
This means that variations in the value of management accounting systems are able to explain variations in managerial performance values
Summary
Research in the field of management accounting systems with managerial performance has been done a lot, but the results of the research show not conclusive. Research conducted by [21] has not succeeded in proving that managerial performance was influenced by management accounting systems. If someone is able to perceive business ethics properly and correctly, it will be able to choose and use relevant information in making decisions so that their performance is good. This is in accordance with what was said by [2] that the success of an organization reflects employee confidence that can direct workers to develop transparency, integrity, organizational reputation and good work processes, all of which are caused by the role of business ethics
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