Safira, Fia (2025) DECENTRALIZATION, ENVIRONMENTAL UNCERTAINTY, MANAGERIAL PERFORMANCE AND MANAGEMENT ACCOUNTING SYSTEM IN MANUFACTURING COMPANIES IN CILEGON CITY. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
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
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh desentralisasi terhadap sistem akuntansi manajemen, untuk menganalisis pengaruh ketidakpastian lingkungan terhadap sistem akuntansi, untuk menganalisis pengaruh sistem akuntansi manajemen terhadap kinerja manajerial, untuk menganalisis pengaruh desentralisasi terhadap kinerja manajerial dengan sistem akuntansi manajemen sebagai variabel intervening, untuk menganalisis pengaruh ketidakpastian lingkungan terhadap kinerja manajerial dengan sistem akuntansi manajemen sebagai variabel intervening pada perusahaan manufaktur di Kota Cilegon. Jenis penelitian yang digunakan dalam penelitian adalah metode kuantitatif yang menekankan analisisnya pada data-data numerikal (angka) yang diolah dengan metode statistik. Variabel Penelitian yang digunakan yaitu desentralisasi, ketidakpastian lingkungan sebagai independen, sedangkan kinerja manajerial sebagai variabel dependen dan sistem akuntansi manajemen sebagai variabel intervening. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis software smartPLS versi 4. Hasil penelitian ini adalah: 1) Desentralisasi berpengaruh secara signifikan terhadap sistem akuntansi manajemen. 2) Ketidakpastian lingkungan berpengaruh secara signifikan terhadap sistem akuntansi manajemen, dan 3) sistem akuntansi manajemen berpengaruh secara signifikan terhadap kinerja manajerial. 4) Desentralisasi berpengaruh secara signifikan terhadap kinerja manajerial dengan sistem akuntansi manajemen sebagai variabel intervening. 5) Ketidakpastian lingkungan berpengaruh secara signifikan terhadap kinerja manajerial dengan sistem akuntansi manajemen sebagai variabel intervening | |||||||||
| Uncontrolled Keywords: | Decentralization, Environmental Uncertainty, and Management Accounting Systems. Desentralisasi, Ketidakpastian Lingkungan, dan Sistem Akuntansi Manajemen. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Fia Safira Safira | |||||||||
| Date Deposited: | 20 May 2025 07:31 | |||||||||
| Last Modified: | 20 May 2025 07:31 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/48878 |
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