Pengaruh Ketidakpastian Lingkungan Terhadap Kinerja Perusahaan Melalui Karakteristik Informasi Sistem Akuntansi Manajemen Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur di Kota Padang)
Abstract: This research aimed
to examine, (1) the influence of of environmental uncertainty on company
performance,(2) environmental uncertainty on characteristics of management
accounting information system broadscope, (3) characteristics of management
accounting information system broadscope on company performance, (4) effect of
environmental uncertainty on performance company indirectly through
characteristics of management accounting information systems broadscope as an
intervening variable.
The population of this study was manufacturing company in Padang City (20
manufacturing company).Sampling technique was using purposive method. Data was
collected by survey method by distributing thequestionnaires to respondents
(marketing managers, production managers and financial managers). Data was
analyzed by path analysis.
The result shows, (1) environmental uncertainty does not affect company
performance, (2) environmental uncertainty has positif (+) influence on
characteristics of management accounting information system broadscope, (3)
characteristics of management accounting information system broadscope positif
(+) impact to company performance, (4) environmental uncertainty has positif
(+) affects company performance through the environmental uncertainty on
characteristics of management accounting information system broadscope
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.
Penulis: Nurmala Sari
Kode Jurnal: jpakuntansidd140705
