Pengaruh Ketidakpastian Lingkungan Dan Strategi Bisnis Terhadap Kinerja Manajerial Dengan Karakteristik Sistem Akuntansi Manajemen Sebagai Variabel Intervening (Studi Empiris pada Perusahaan Jasa Perhotelan di Kota Padang dan Kota Bukittinggi)
Abstract: This study aims to
obtain empirical evidence about the extent of influence of environmental
uncertainty and business strategy on
managerial performance with characteristic management accounting system as
intervening variables. The population is manager of hotel in the city of Padang
and Bukittinggi. Collection methods using questionaires. Analizing data used
SEM (structural equation modeling) by Lisrel 8.72 program.
The result of this study indicate: (1) environmental uncertainty have a
significant positive effect on broadscope information of characteristic
management accounting system variable. (2) The prospector business
strategy have insignificant effect on
broadscope information of characteristic management accounting system variable.
(3) Broadscope information of characteristic management accounting system
variable have a significant positive effect on managerial performance. (4ₐ) )
Environmental uncertainty have a significant positive effect on managerial
performance if mediating with broadscope information of characteristic
management accounting system. (4b). The prospector business strategy have a
significant negative effect on managerial performance if mediating with
broadscope information of characteristic management accounting system.
Suggestions for next researchers are giving full attention to other
factors that affected the company performance and as well as increasing the
number of samples.
Key Word: Environmental
Uncertainty, Business Strategy, Characteristic Management Accounting System,
Managerial Performance
Penulis: Lisa Khairina Putri
Kode Jurnal: jpakuntansidd140699
