PENGARUH DESENTRALISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI INTERVENING

Adnantara, Komang Fridagustina (2020) PENGARUH DESENTRALISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI INTERVENING. Jurnal Riset Akuntansi (Juara), 10 (1). pp. 47-55. ISSN 2443-0641

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Abstract

The growing number of hotels has made management have to improve their
performance to be able to compete. This study aims to examine the direct and indirect
effects of decentralization and environmental uncertainty on managerial performance
with the information characteristics of management accounting system as an intervening
variable. The population in this study were starred hotels (1 to 5-star) in Denpasar. This
study used respondents consisting of middle and lower level managers. 74 questionnaires
were collected. The Data were tested using the path analysis model. The research
results obtain (1) decentralization do not have a direct influence on the information
characteristics of management accounting system, (2) environmental uncertainty have
a direct influence on the information characteristics of management accounting system,
(3) decentralization have a direct influence on managerial performance, (4) environmental
uncertainty have no direct influence on managerial performance, (5) information
characteristics of management accounting system have a direct influence on managerial
performance, (6) information characteristics of management accounting system are not
able to mediate the relationship between decentralization and managerial performance
as intervening variables, but (7) information characteristics of management accounting
system are able to mediate the relationship between environmental uncertainty and
managerial performance as intervening variables.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Ms. Komang Fridagustina Adnantara
Date Deposited:	23 Jul 2021 13:07
Last Modified:	23 Jul 2021 13:07
URI:	http://eprints.triatmamulya.ac.id/id/eprint/415

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