Explanatory research examines how management accounting information characteristics affect managerial performance, suggesting implications for improving business outcomes.
This study aims to examine the effect of Interdependence and Characteristics of Management Accounting Information on Managerial Performance. The type of research used is explanatory research, which aims to describe or prove the relationship between research variables. The main data used comes from respondents through the distribution of questionnaires, which are carried out to selected samples to understand their views on the research topic. This study involved the population of BPR in the city of Bandung with a sample of 70 managers, with purposive sampling technique as the sample selection method. Data analysis was carried out using multiple linear regression. Data processing used the SPSS program version 27.00. The results of the study indicate that Interdependence and Characteristics of Management Accounting Information have a significant effect on Managerial Performance.
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Hardika et al. (2025) studied this question.
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