NURMALIA, NURMALIA (2016) PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN KETIDAKPASTIAN LINGKUNGAN BISNIS DAN STRATEGI BISNIS SEBAGAI VARIABEL MODERATING (studi pada perusahaan manufaktur di provinsi banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aimed to determine the influence of the characteristics of management accounting information on managerial performance with environmental uncertainty and business strategy as a moderating variable. This research used contingency theory to explain that the environmental uncertainty condition and business strategy is one contingency factor in the organization design. Data were collected from 51 managers of manufacturing companies in Banten with purposive sampling. The hypothesis was analysed using Structural Equation Model (SEM) with PLS (Partial Least Square). The results this study indicate that there is a positive relationship between management accounting system and managerial performance, there is a positive relationship between accounting information systems management and managerial performance are moderated uncertainty of the business environment, there is a negative relationship between accounting information systems management and managerial performance are moderated business strategy. Keywords: information characteristic management accounting system, environmental uncertainty, business strategy, managerial performance

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