scholarly journals The role of business strategies, environmental uncertainty and decentralization as moderating the effect of management accounting systems on managerial performance

2019 ◽  
Vol 6 (3) ◽  
pp. 37-45
Author(s):  
Ni Ketut Ayuk Kesumawati ◽  
I.G.A. Made Asri Dwija Putri ◽  
A.A.N.B. Dwirandra
Keyword(s):  
Business Strategy ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Environmental Uncertainty ◽  
Business Strategies ◽  
Primary Data ◽  
Accounting System ◽  
Managerial Performance ◽  
Travel Agent ◽  
Management Accounting System

The data of this research is primary data and data collection is done through a questionnaire. While the data analysis used include classical assumption test, linear regression analysis, and partial test. Based on the results of the research can be seen that (1) Management accounting system significant effect on managerial performance This means that with the application of an adequate accounting system will improve managerial performance in Travel Agent Services Company in Bali, (2) Business strategy moderate the influence of management accounting system on managerial performance, This means that the use of appropriate business strategies tend to be prospective, will play a role in strengthening the influence of the application of management accounting system to the managerial performance of Travel Agent Services Company in Bali, (3) Environmental uncertainty moderate the influence of management accounting system on managerial performance, meaning that environmental uncertainty will strengthen the influence implementation of management accounting system to managerial performance of Travel Agent Services Company in Bali, (4) Decentralization moderate the influence of management accounting system on managerial performance, It means that decentralization can strengthen the influence of application of system management accounting on managerial performance of Travel Agent Services Company in Bali.

scholarly journals PERANAN GAYA KEPEMIMPtINAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Purwo Hadi Sukmana ◽  
Iman Harymawan
Keyword(s):  
Leadership Style ◽  
Business Strategy ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Business Strategies ◽  
Accounting System ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Management Accounting System

ABSTRACT The success of a leader can be seen from the ability of a leader to be the trigger he leads by creating conducive working conditions so as to increase progress and increase capacity which results in a positive influence on human resources led in running work in the direction of achieving organizational goals. This study uses moderating variables of management accounting systems, business strategies and environmental uncertainties that can encourage leadership styles for optimal managerial performance. This study uses hyphotheses testing study with a method of collecting data through questionnaires distributed to respondents managers at pharmaceutical distributors spread across Sidoarjo and Surabaya. This study resulted that leadership style had a significant effect on managerial performance, but for variable interactions (moderation) of business strategies, management accounting systems and environmental uncertainties did not provide a moderating effect on the relationship of leadership style to managerial performance. This is because pharmaceutical distributors are an agency that has an optimal business strategy and management accounting system. The environmental uncertainty of companies engaged in this sector also does not have a significant impact on the sustainability of the organization, because medical needs, whether medicine or medical devices, are a major need for the health unit and the Indonesian community, of course.Keywords: leadership style, business strategy, management accounting system, environmental uncertainty, managerial performance

scholarly journals PENGARUH DESENTRALISASI, STRATEGI BISNIS DAN PEMANFAATAN INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT BANK MANDIRI DI MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Jilie Maria Senduk ◽  
Ventje Ilat ◽  
Victorina Tirayoh
Keyword(s):  
Information Management ◽  
Business Strategy ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Primary Data ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Managerial Performance ◽  
Positive Effect ◽  
Management Accounting System

To be able to leading in today's global competition, companies must have an effective, fast and precise decision-making level. PT Bank Mandiri is the largest BUMN banking services company in Indonesia that has expanded overseas. This research aimed to examine the influence of decentralization, business strategy and the utilization of information management accounting system on managerial performance at PT Bank Mandiri in Manado. Population in this research are the managers and officers on manager level at Bank Mandiri Area Manado and Mandiri KCP Manado. This research used purposive sampling technique. This research used questionnaires to collect data from 34 respondents. This research used primary data obtained questionnaires. Data analysis was performed with multiple linear regression analysis. The result of this research showed that decentralization has a significant positive effect on managerial performance, business strategy has not effect on managerial performance and information management accounting system has a significant positive effect on managerial performance at PT Bank Mandiri in Manado.Keywords: Decentralization, Business Strategy, Information Management Accounting System, Managerial Performance

scholarly journals PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA

2021 ◽  
Vol 3 (1) ◽  
pp. 129-144
Author(s):  
Nurul Ilmy M ◽  
Abdul Rahman Mus ◽  
Hamzah Ahmad
Keyword(s):  
Management Accounting ◽  
Environmental Uncertainty ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting System ◽  
Managerial Performance ◽  
System A ◽  
And Performance ◽  
Branch Office ◽  
Management Accounting System

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura.  The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance 

scholarly journals PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI STRATEGI BISNIS, PERCEIVED ENVIRONMENTAL UNCERTAINTY (PEU), KETIDAKPASTIAN TUGAS DAN DESENTRALISASI

2014 ◽  
Vol 1 (2) ◽  
pp. 155
Author(s):  
Lina Wiryana ◽  
Yvonne Augustine
Keyword(s):  
Information Management ◽  
Business Strategy ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Accounting System ◽  
Managerial Performance ◽  
Task Uncertainty ◽  
Perceived Environmental Uncertainty ◽  
Positive Effect ◽  
Management Accounting System

<p><em>This study aimed to determine the effect of the characteristics of Information management accounting system on managerial performance with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization as a moderating variable. Object of this study is the middle and top level managers of manufacturing companies in the Cikarang industrial area. The samples used in this study were 198. Data were analyzed using Multiple Regression Analysi.</em></p><p><em>The results of the analysis stated, there is a significant positive effect between the characteristics of Information management accounting system on managerial performance. There is a significant positive effect in the interaction characteristics of Information management accounting system with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty on managerial performance,  there is no effect in the interaction characteristics of Information management accounting system with decentralization on managerial performance, also there is effect on simultant ways  between business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization in the interaction characteristics of Information management and on managerial performance.</em></p>

scholarly journals Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial

2012 ◽  
Vol 2 (2) ◽  
Author(s):  
Ifah Lathifah
Keyword(s):  
Management Accounting ◽  
Environmental Uncertainty ◽  
Positive Influence ◽  
Partial Least Square ◽  
Performance Characteristics ◽  
Accounting System ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Management Accounting System

This study examines the influence of environmental uncertainty on managerial performance characteristics of management accounting system as an intervening variable. This research is an empirical study with convenience sampling techniques in data collection. Data obtained by surveying 112 respondents branch heads / managers of Indonesian banks. Data were analyzed by using Structural Equation Model (SEM) with program PLS (Partial Least Square). The result of three hypotheses (H1, H2, and H3) that have been proposed two hypothesis are hypothesis 1 and hypothesis 2 accepted; that environmental uncertainty has positive influence on the characteristics of management accounting systems, and characteristics of management accounting system has positive influence on managerial performance. One hypothesis (H3) is rejected, namely: environmental uncertainty has no effect on managerial performance characteristics of management accounting systems as intervening variable

scholarly journals KETIDAKPASTIAN LINGKUNGAN DAN KINERJA MANAJERIAL : PERAN MEDIASI SISTEM AKUNTANSI MANAJEMEN

2019 ◽  
Vol 9 (3) ◽  
pp. 255
Author(s):  
Izmi Dwira Eriani ◽  
Zaenal Fanani
Keyword(s):  
Structural Equation ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Industrial Area ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Performance

This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of companies in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample analyzed were 216 questionnaire, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that management accounting systems mediated the effect of environmental uncertainty on managerial performance.

scholarly journals PENGARUH DESENTRALISASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA POLITEKNIK KESEHATAN SITEBA

2018 ◽  
Author(s):  
Mariyatul Qibtiyah ◽  
Febryandhie Ananda
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Management Accounting ◽  
Research Data ◽  
Academic Community ◽  
Primary Data ◽  
Accounting System ◽  
Validity And Reliability ◽  
Managerial Performance ◽  
Management Accounting System

This study aims to determine how the effect of decentralization and management accounting system on managerial performance at Siteba Health Polytechnic. The population in this study is the academic community consisting of directors, staff and lecturer at Siteba Health Polytechnic as much as 30 respondents, which is determined by purposive sampling. This research is included in the quantitative approach and the data used in this study is the primary data. The research data was collected by distributing questionnaires. The research method used is multiple regression analysis after tested with classical assumption test that has been tested the validity and reliability. The results obtained through multiple linear regression indicate that decentralization has an effect on managerial performance, while management accounting system has no significant effect on managerial performance in Siteba Health Polytechnic

scholarly journals PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL SKPD DI KABUPATEN SIDENRENG RAPPANG

2020 ◽  
Vol 2 (2) ◽  
pp. 90-121
Author(s):  
Haslindah Haslindah ◽  
Jeni Kamase ◽  
Hajering Hajering
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Management Accounting ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting System ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting System ◽  
Managerial Staff

In this study the author has the objective to determine the effect of management accounting system and budget particiaption on managerial performance on the staff of the Local Government Sidenreng Rappang either partially or simultaneously. The hypothesis of this study is: Suspected of management accounting system and budget particiaption have a significant impact on the performance of managerial staff of the Local Government Sidenreng Rappang either partially or simultaneously.  The data required in this study is primary data in the form of respondents’ assessment of Management Accounting Systems, Budget Particiaption and Managerial Performance in Local Government Offices Sidenreng Rappang. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of the data analysis in this study it can be concluded that the management accounting system and budget particiaption have a significant influence on the performance of managerial staff of the Local Government Sidenreng Rappang either partially or simultaneously.

scholarly journals Ketidakpastian Lingkungan dan Lingkup Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Usaha Mikro, Kecil dan Menengah (UMKM) di Surabaya

2021 ◽  
Vol 8 (02) ◽  
pp. 86-93
Author(s):  
Agus Semekto
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Accounting System ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
Medium Enterprises

ABSTRACT Micro, small and medium enterprises are one of the economic sectors that play an important role in Indonesia. The diversity of the scope of management accounting information systems, environmental uncertainty and performance achievements of micro, small and medium enterprises (MSMEs), is a picture that reflects the business of this sector. This is what encourages researchers to analyze more deeply the effect of environmental uncertainty and the scope of management accounting information systems on managerial performance in SMEs in Surabaya. This study uses multiple linear regression analysis, with a population of all MSMEs in Surabaya. The results of the research together reveal that the research model is empirically proven to be fit to explain the dependent variable. The partial test results reveal that only the scope of the management accounting system has a significant negative effect on managerial performance.  ABSTRAK Usaha mikro, kecil dan menengah menjadi salah satu sektor perekonomian yang berperan penting di Indonesia. Keberagaman lingkup sistem informasi akuntansi manajemen, ketidakpastian lingkungan dan capaian kinerja usaha mikro, kecil dan menengah (UMKM), merupakan gambaran yang merefleksikan usaha sektor ini.  Hal inilah yang mendorong peneliti untuk menganalisis lebih mendalam pengaruh ketidakpastian lingkungan dan lingkup sistem informasi akuntansi manajemen terhadap kinerja manajerial pada UMKM di Surabaya. Penelitian ini menggunakan analisa regresi linier berganda, dengan populasi seluruh UMKM di Surabaya. Hasil penelitian   secara bersama-sama mengungkapkan bahwa model penelitian terbukti secara empiris fit dapat menjelaskan variable dependen. Hasil uji parsial mengungkapkan hanya lingkup sistem akuntansi manajemen yang secara signifikan berpengaruh negatif terhadap kinerja manajerial.

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