PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI STRATEGI BISNIS, PERCEIVED ENVIRONMENTAL UNCERTAINTY (PEU), DAN DESENTRALISASI (CASE STUDY: PERUSAHAAN MANUFAKTUR DI PROV. JAMBI) [JURNAL]

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Oleh:
CITRA YURISTISIA, SE
0921221007
(Dibawah bimbingan Dr. Yurniwati, M. Si AK dan Rida Rahim, SE ME)

ABSTRACT
This study intends to give the empirical evidence on interaction effect of information
management accounting system with business strategy, perceived environmental uncertainty,
and decentralization on managerial performance. Business strategy, perceived environmental
uncertainty, and decentralization were used in this study as moderating variable. First
hypothesis didn’t use moderating variable, second hypothesis used business strategy, third
hypothesis used perceived environmental uncertainty, and fourth hypothesis used
decentralization.
Questionnaires were distributed to 60 manufacturing companies in Jambi with
purposive sampling method. The responses from 60 middle managers and general manager,
were analysed using Multiple Regression Analysis (MRA).
The result support the hypothesis that management accounting system information
influence on managerial performance. Furthermore, the interaction effect of management
accounting system information with perceived environmental uncertainty and
decentralization on managerial performance are positive and significant. On the other hand,
management accounting system more useful for the company employing a business strategy
of defender than the company employing business strategy of prospector. The effect of
management accounting system information will be more positive under high level of
perceived environmental uncertainty and decentralization than lower level perceived
environmental uncertainty and decentralization. The findings is consistent with Chong dan
Chong (1997), Agbejule (2005), Gul (1991), Faisal (2006), dan Gul and Chia (1994).
Keywords: information, management accounting system, business strategy, perceived
environmental uncertainty, decentralization

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