اثر سواد اطلاعاتی در عملکرد مدیریتی: نقش واسطه حسابداری مدیریت استراتژیک و نقش تعدیل خودکارآمدی

This study attempts to examine the mediating effect of Strategic Management Accounting (SMA) information usage on the relationship between information literacy and managerial performance, and the moderating effect of self efficacy on the relationship between strategic management accounting and managerial performance. Using multiple regression as analytical method, responses from 236 managers of Banking institutions in Pekanbaru, Indonesia were analyzed. The results of this study support the direct effect of information literacy, self efficacy and SMA information use on managerial performance. Further analysis of the mediating effect of SMA information usage suggests that SMA mediates the relationship between information literacy and managerial performance. The findings of this study also suggest that the effect of SMA information use on managerial performance is strengthened by self efficacy.