Effects of Incentives and Manager Personalities on Firm Performance——Parameters of Management Accounting Information Quality (Palembang large-scale industrial survey)

Abstract

The purpose of this study was to determine the influence of motivation and personality of managers to the performance either directly or through the role of information quality of management accounting as a mediation variable. This research used survey methods with quantitative analysis by analyzing the correlation between the four variables. Scope of the research was to know the value of independent variable (motivation, personality), dependent variable (company performance), and mediation variable (quality of management accounting information) by connecting one variable with other variables through statistical numbers. The analytical method used statistical parametric with Smart PLS tool. The results confirmed that the motivation of management and personality was significantly influence the quality of management accounting information. On the other hand, the quality of management accounting information had a significant effect on company performance. The result of test to the parameter coefficient between manager's motivation and manager's personality toward information quality of management accounting showed that there was a significant positive effect. It also showed that the information quality of management accounting on the performance of the company showed a significant positive effect. It could be concluded that the information quality of management accounting could be the motivation of mediation and the manager's personality to the company's performance