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Submitted
May 14, 2019
Accepted
May 14, 2019
Published
June 26, 2016
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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.

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How to Cite
Marietza, F., & Siahaan, C. G. A. (2016). Pengaruh Kontrol Otoritas dan Strategi Bisnis Terhadap Sistem Informasi Akuntansi Manajemen (SIAM) Pada Perusahaan Farmasi Di Palembang. Jurnal Akuntansi, 6(2), 185–196. https://doi.org/10.33369/j.akuntansi.6.2.185-196
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