Ariyanti, Tri (2015) PENGARUH KETIDAKPASTIAN LINGKUNGAN, STRATEGI, DESENTRALISASI, DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Perusahaan Manufaktur di Cilegon Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this study is to investigate and determine the influence of environmental uncertainty, decentralization, strategies and Management Accounting system on managerial performance in manufacturing companies in Cilegon. Data was collected using a questionnaire that was sent personally to middle managers in manufacturing companies cilegon. Data obtained from 40 managers of manufacturing companies were analyzed using partial least squares (PLS). This study used purposive sampling method with a sample of middle manager. These results indicate that (1) the environmental uncertainty significant positive effect on SAM (2) Strategy significant positive effect on SAM and (3) Decentralization significant positive effect on the SAM (4) SAM significant positive effect on managerial performance. Environmental Uncertainty, Strategy, Decentralization is an important factor in designing efficient and effective SAM. This study offers some aspects of the manufacturing enterprise managers useful information related to the function of SAM that can be used to improve managerial performance. Limitations of the study using questionnaires given personally cause the sample to be rather limited and not comprehensive enough. Keywords: Environmental Uncertainty, Decentralization, Strategy, Systems Management Accounting, Managerial Performance.

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