Role Conflict’ Weaken The Influence Of ‘Management Accounting Information Systems’ On ‘Managerial Performance’

Abstract

A company certainly does not expect the occurrence of poor manager performance. The purpose of this study is to find a solution to the lack of good managerial performance by using a management accounting information system, and an effort to prevent things from happening that weaken the influence of the accounting information system on managerial performance, namely role conflict. The population in this study were managers at all levels at PT Bank Mandiri (Persero) Tbk. in the city of Bandung. The data was processed using moderated regression analysis, the results showed that role conflict was able to negatively moderate the influence of the management accounting information system on managerial performance.