Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Persepsi Ketidakpastian Lingkungan Dan Strategi Bisnis Sebagai Variabel Moderasi

Astriani, Wita (2025) Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Persepsi Ketidakpastian Lingkungan Dan Strategi Bisnis Sebagai Variabel Moderasi. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of management accounting information system characteristics on managerial performance with perceived environmental uncertainty and business strategy as moderating variables. This research is a type of quantitative research with primary data collection based on the results of questionnaires given to respondents. Data were collected from 48 managers of manufacturing companies in Banten Province using purposive sampling technique. The analysis method was carried out using a Structural Equation Model (SEM) based on Partial Least Square (PLS). The result of this study indicate that the characteristics of management accounting information systems have an effect on managerial performance. Perceived environmental uncertainty moderates the relationship between the characteristics of management accounting information systems on managerial performance. Business strategy moderates the relationship between the characteristics of management accounting information systems on managerial performance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Hanifah, Imam Abu	197305262005011002
Thesis advisor	Sabaruddinsah, Sabaruddinsah	197701292008121001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh karakteristik sistem informasi akuntansi manajemen terhadap kinerja manajerial dengan persepsi ketidakpastian lingkungan dan strategi bisnis sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif dengan pengumpulan data primer berdasarkan hasil kuesioner yang diberikan kepada responden. Data dikumpulkan dari 48 manajer perusahaan manufaktur di Provinsi Banten dengan menggunakan teknik purposive sampling. Metode analisis dilakukan dengan menggunakan Structural Equation Model (SEM) yang berbasis Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa karakteristik sistem informasi akuntansi manajemen berpengaruh terhadap kinerja manajerial. Persepsi ketidakpastian lingkungan memoderasi hubungan antara karakteristik sistem informasi akuntansi manajemen terhadap kinerja manajerial. Strategi bisnis memoderasi hubungan antara karakteristik sistem informasi akuntansi manajemen terhadap kinerja manajerial.

Uncontrolled Keywords:

Management Accounting System Characteristics, Perceived Environmental Uncertainty, Business Strategy, Managerial Performance Karakteristik Sistem Informasi Akuntansi Manajemen, Persepsi Ketidakpastian Lingkungan, Strategi Bisnis, Kinerja Manajerial

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Wita Astriani

Date Deposited:

11 Apr 2025 06:15

Last Modified:

11 Apr 2025 06:15

URI:

http://eprints.untirta.ac.id/id/eprint/48159

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