Main Article Content
Abstract
This study aims to empirically test the influence of Management Accounting Strategy Techniques and Information Technology on the business performance of bus transportation companies in Magelang and Yogyakarta. The research population is bus transportation companies in Magelang and Yogyakarta. This research was conducted in 16 companies. The research sample consisted of 52 respondents, obtained using purposive sampling technique. The research uses primary data in the form of answers to research questionnaires obtained from respondents who are the research sample. The analysis technique used in this research is data analysis using descriptive statistical tests, data quality testing consisting of validity and reliability tests and hypothesis testing using multiple linear regression analysis. Based on the results of data analysis, it is concluded that management accounting strategies and information technology have a significant effect on business performance