relation: https://eprints.untirta.ac.id/48878/ title: DECENTRALIZATION, ENVIRONMENTAL UNCERTAINTY, MANAGERIAL PERFORMANCE AND MANAGEMENT ACCOUNTING SYSTEM IN MANUFACTURING COMPANIES IN CILEGON CITY creator: Safira, Fia subject: HF5601 Accounting description: This research aims to analyze the effect of decentralization on the management accounting system, to analyze the effect of environmental uncertainty on the accounting system, to analyze the effect of the management accounting system on managerial performance, to analyze the effect of decentralization on managerial performance with the management accounting system as an intervening variable, to analyze the effect of environmental uncertainty on managerial performance with the management accounting system as an intervening variable in manufacturing companies in Cilegon City. The type of research used in the research is a quantitative method which emphasizes analysis on numerical data (numbers) which are processed using statistical methods. The research variables used are decentralization, environmental uncertainty as independent, while managerial performance as the dependent variable and management accounting system as the intervening variable. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) with the SmartPLS version 4 software analysis tool. The results of this research are: 1) Decentralization has a significant effect on the management accounting system. 2) Environmental uncertainty has a significant effect on the management accounting system, and 3) the management accounting system has a significant effect on managerial performance. 4) Decentralization has a significant effect on managerial performance with the management accounting system as an intervening variable. 5) Environmental uncertainty has a significant effect on managerial performance with the management accounting system as an intervening variable date: 2025 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/48878/1/Cek%20Plagiasrisme%20Fia%20Safira.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48878/4/BAB%20II%20%28Fia%20Safira_5552210019_02%29.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48878/5/BAB%20III%20%28Fia%20Safira_555220019_03%29.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48878/6/BAB%20IV%20%28Fia%20Safira_5552210019_04%29.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48878/7/BAB%20V%20%28Fia%20Safira_552210019_05%29.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48878/8/DAFTAR%20PUSTAKA%20%28Fia%20Safira_552210019_Ref%29.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48878/9/LAMPIRAN%20%28Fia%20Safira_5552210019_Lampiran.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48878/19/Fia%20Safira_5552210019_Full%20Text.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48878/20/Fia%20Safira_5552210019_01.pdf identifier: Safira, Fia (2025) DECENTRALIZATION, ENVIRONMENTAL UNCERTAINTY, MANAGERIAL PERFORMANCE AND MANAGEMENT ACCOUNTING SYSTEM IN MANUFACTURING COMPANIES IN CILEGON CITY. S1 thesis, Universitas Sultan Ageng Tirtayasa.