PENGARUH DESENTRALISASI, KETIDAKPASTIAN LINGKUNGAN, KETIDAKPASTIAN TUGAS, DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Studi Empiris pada Perusahaan Manufaktur di Kota Cilegon)
| Main Author: | RACHMAWATI, IRMA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/12101/1/PENGARUH%20DESENTRALISASI%2C%20KETIDAKPASTIAN%20LINGKUNGAN%2C%20KETIDAKPASTIAN%20TUGAS%2C%20DAN%20SISTEM%20AKUNTANSI%20MA.PDF https://eprints.untirta.ac.id/12101/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aims to demonstrate the effect of decentralization on management accounting systems, the perceived environmental uncertainty on management accounting systems, the task uncertainty on management accounting systems, the management accounting systems on managerial performance. The research was conducted at manufacturing company in The City of Cilegon. Respondents were selected as samples are middle managers amounting to 54 managers in manufacturing company in The City of Cilegon. Data were processed using structural equation modeling (SEM) using a software program partial least square (PLS).Sampling technique in this study is a purposive sample withdrawal. Research results concluded that the Decentralization significant positive effect on Management Accounting Systems, Perceived Environmental Uncertainty significant positive effect on Management Accounting Systems, Task Uncertainty significant positive effect on Management Accounting Systems, Management Accounting Systems significant positive effect on Managerial Performance. Keywords: Decentralization, Perceived Environmental Uncertainty, Task Uncertainty, Management Accounting Systems, Managerial Performance.