eprintid: 48159
rev_number: 17
eprint_status: archive
userid: 830
dir: disk0/00/04/81/59
datestamp: 2025-04-11 06:15:53
lastmod: 2025-04-11 06:15:53
status_changed: 2025-04-11 06:15:53
type: thesis
metadata_visibility: show
creators_name: Astriani, Wita
creators_id: 5552190046
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Hanifah, Imam Abu
contributors_name: Sabaruddinsah, Sabaruddinsah
contributors_id: 197305262005011002
contributors_id: 197701292008121001
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: JURUSAN AKUNTANSI
title: Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Persepsi Ketidakpastian Lingkungan Dan Strategi Bisnis Sebagai Variabel Moderasi
ispublished: pub
subjects: HF
subjects: HF5601
divisions: FEB
divisions: Akuntansi
full_text_status: restricted
keywords: Management Accounting System Characteristics, Perceived
Environmental Uncertainty, Business Strategy, Managerial Performance
Karakteristik Sistem Informasi Akuntansi Manajemen, Persepsi
Ketidakpastian Lingkungan, Strategi Bisnis, Kinerja Manajerial
note: 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.
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.
date: 2025
date_type: published
pages: 103
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: AKUNTANSI
thesis_type: sarjana
thesis_name: sarjana
citation:   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.   
document_url: https://eprints.untirta.ac.id/48159/1/Wita%20Astriani_5552190046_Fulltext.pdf
document_url: https://eprints.untirta.ac.id/48159/2/Wita%20Astriani_5552190046_01.pdf
document_url: https://eprints.untirta.ac.id/48159/3/Wita%20Astriani_5552190046_02.pdf
document_url: https://eprints.untirta.ac.id/48159/4/Wita%20Astriani_5552190046_03.pdf
document_url: https://eprints.untirta.ac.id/48159/5/Wita%20Astriani_5552190046_04.pdf
document_url: https://eprints.untirta.ac.id/48159/6/Wita%20Astriani_5552190046_05.pdf
document_url: https://eprints.untirta.ac.id/48159/7/Wita%20Astriani_5552190046_Ref.pdf
document_url: https://eprints.untirta.ac.id/48159/8/Wita%20Astriani_5552190046_Lamp.pdf