PENGARUH INTERAKSI KETIDAKPASTIAN LINGKUNGAN, DESENTRALISASI, DAN AGREGAT INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL [JURNAL]
ABSTRACT
This three-variate model of study is aimed to test whether variables of
environment uncertainty perceptions, decentralization, and aggregate of managerial
accounting information affect the performance of management. This study replicates
previous studies to check the results consistency of the studies when they are
implemented in star-hotel industry which involve managers’ multicultural interaction.
The qualitative primary data is collected using questionnaires developed by
Mahoney, Jerdee, and Carroll (1983) for managerial performance variable,
Govindarajan (1986) for variable of environment uncertainty, Gul and Chia (1994) for
variable of decentralization, and Chenhall and Morris (1986) for variable aggregate of
managerial accounting information. The instruments have been tested and all are valid
and reliable. Non response bias tests have also been conducted and show that there are
no significant differences between respondents who respond and those who do not. The
study uses partial derivation analysis of multiple regression model implemented by
Schoonhoven (1981) and Govindarajan (1986).
The results support all hypothesis which conclude that: (1) interaction of
environment uncertainty, decentralization, and aggregate of managerial accounting
information affect managerial performance, (2) interaction of high degree of
decentralization and wide scope of managerial accounting information system affect
negatively performance of managers who perceive low for environment uncertainty,
and (3) interaction of high degree of decentralization and wide scope of managerial
accounting information system affect positively performance of managers who perceive
high for environment uncertainty. The main implication of this study is that it is
necessary to consider degree of decentralization and perception of environment
uncertainty of users of information in designing managerial accounting system in order
to improve managers’ performances.
Keywords: perception of environment uncertainty, decentralization, aggregate of
information, managerial performance, partial derivation
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