RIZKI, RAHMAT (2023) PENGARUH KETIDAKPASTIAN LINGKUNGAN, STRATEGI BISNIS DAN PARTISIPASI ANGGARAN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN (Studi Empiris Pada Bank Indonesia). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The quality of management accounting information systems is very important to be improved and known in supporting the stability and transparency of a company. Therefore it is necessary to know what are the factors that influence the quality of the management accounting information system. This study aims to determine the effect of environmental uncertainty, business strategy and budgetary participation on the quality of management accounting information systems in banks in Indonesia. This research is a quantitative research with a correlation or relationship approach. The sample used in this study were 15 banks consisting of 4 state-owned banks, 9 national private commercial banks and 2 regional development banks with a total of 75 respondents. The data analysis technique uses descriptive analysis and path analysis which is processed using SmartPLS. The results of the hypothesis test prove that the variables of environmental uncertainty, business strategy and budget participation have a positive and significant effect on the quality of management accounting information systems in banks in Indonesia. Keywords: environmental uncertainty, business strategy, budget participation, management accounting information system quality. Kualitas sistem informasi akuntansi manajemen sangat penting untuk ditingkatkan dan diketahui dalam menunjang kestabilan dan transparansi suatu perusahaan. Oleh karena itu perlu diketahui apa saja faktor yang mempengaruhi kualitas sistem informasi akuntansi manajemen tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh ketidakpastian lingkungan, strategi bisnis dan partisipasi anggaran terhadap kualitas sistem informasi akuntansi manajemen pada perbankan di Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan korelasi atau hubungan. Sampel yang digunakan pada penelitian ini sebanyak 15 bank yang terdiri dari 4 bank BUMN, 9 bank umum swasta nasional dan 2 bank pembangunan daerah dengan jumlah responden sebanyak 75 orang. Teknik analisis data menggunakan analisis deskriptif dan path analysis yang diolah menggunakan SmartPLS. Hasil uji hipotesis membuktikan bahwa variabel ketidakpastian lingkungan, strategis bisnis maupun partisipasi anggaran berpengaruh positif dan signifikan terhadap kualitas sistem informasi akuntansi manajemen pada perbankan di Indonesia. Kata Kunci : Ketidakpastian lingkungan, strategi bisnis, partisipasi anggaran, kualitas sistem informasi akuntansi manajemen.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CD/555. 23 022 |
| Call Number: | TA/55/23/034 |
| NIM/NIDN Creators: | 55519120081 |
| Uncontrolled Keywords: | Ketidakpastian lingkungan, strategi bisnis, partisipasi anggaran, kualitas sistem informasi akuntansi manajemen. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Sekar Mutiara |
| Date Deposited: | 30 Sep 2023 02:20 |
| Last Modified: | 30 Sep 2023 02:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/81133 |
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