ANALISIS PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PT. PAN PACIFIC JAKARTA CABANG SEMARANG )

Nurma, Setyo Anggreani (2019) ANALISIS PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PT. PAN PACIFIC JAKARTA CABANG SEMARANG ). Skripsi thesis, Universitas Wahid Hasyim Semarang.

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Abstract

This three-variate model of study is aimed to test whether variables of environment uncertainty, decentralization, and management accounting information system affect the performance of management. This study replicates previous studies to check the results consistency of the studies when they are implemented in corporate manuffacturing which involve managers’ multicultural interaction. The qualitative primary data is collected using questionnaires developed by Mahoney, Jerdee, and Carroll (1983) for managerial performance variable, Govindarajan (1986) for variable of environment uncertainty, Duncan (1972 )dalam Prasetyo (2002) variable of decentralization, and Chow et all (1999) Gull and Chia (1994) for variable of managerial accounting information system. The instruments have been tested and all are valid and reliable. Non response bias tests have also been conducted and show that there are no significant differences between respondents who respond and those who do not. The study uses partial derivation analysis of multiple regression model implemented by Schoonhoven (1981) and Govindarajan (1986). The results support all hypothesis which conclude that: (1) interaction of environment uncertainty, decentralization, and aggregate of managerial accounting information affect managerial performance, (2) interaction of high degree of decentralization and wide scope of managerial accounting information system affect negatively performance of managers who perceive low for environment uncertainty, and (3) interaction of high degree of decentralization and wide scope of managerial accounting information system affect 2 positively performance of managers who perceive high for environment uncertainty. The main implication of this study is that it is necessary to consider degree of decentralization and perception of environment uncertainty of users of information in designing managerial accounting system in order to improve managers’ performances. Keywords: environment uncertainty, decentralization, management accounting information system, managerial performance

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