Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial
Abstract: 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
charac-teristics of management accounting systems as intervening variable.
Keywords: environmental
uncertainty, characteristics of management accounting systems, managerial
performance.
Penulis: Ifah Lathifah
Kode Jurnal: jpakuntansidd120003
