ABDIS, NOOR BAIYINATI (2012) PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA DENGAN PERSEPSI KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING. S2 thesis, Universitas Mercu Buana.
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Abstract
Management Accounting Systems (MAS) were considered to be one system that can support the company activities. In the other hand the environmental uncertainty is also considered to be one variables that can support the use of MAS to produce a better managerial performance. This study examines the influence of the characteristics of management accounting information systems (broad scope, timeliness, aggregation and integration) on managerial performance, and the extent of perceived environmental uncertainty may moderate the relationship between management accounting information systems (broad scope, timeliness, aggregation and integration) and managerial performance. The populations are the mid-level manager at the oil and gas industry upstream company (Production Sharing Contract) in Indonesia (48 respondents) with convenience sampling based on voluntary participation. Data is collected using questionnaire instruments which developed based on: MAS (Chenhall and Morris, 1986), PEU (Duncan, 1972) and Managerial Performance (Mahoney, Jardee and Carrol, 1963). The data were analyzed using Moderated Regression Analysis (MRA): linear regression model (absolute residual). The results in this study are: First, the characteristics of management accounting information system broad scope, timeliness, and aggregation gives positive influence on managerial performance. As for the integration, the effect is positive but not that significant on managerial performance. Second, the environmental uncertainty has no effect and not significant to the relationship of management accounting information systems and managerial performance. Thus, the managerial performance will continue to increase along with the increase of MAS information excluding the uncertainty of the environment. This suggests that MAS directly affect managerial performance, but the perception of environmental uncertainty is not a variable that moderates. Keywords : Management Accounting System, Broad Scope, Timeliness, Aggregation, Integration, Environmental Uncertainty, Managerial Performance.Sistem Akuntansi Manajemen, Broadscope, Timelines, Aggregation, Integration, Ketidakpastian Lingkungan, Kinerja Manajerial Sistem Akuntansi Manajemen (SAM) dinilai menjadi salah satu sistem yang dapat menunjang aktivitas perusahaan. Selain itu ketidakpastian lingkungan juga dinilai merupakan salah satu variabel yang dapat menunjang pemanfaatan SAM untuk menghasilkan kinerja manajerial yang lebih baik. Penelitian ini mengkaji pengaruh karakteristik informasi sistem akuntansi manajemen (broad scope, timeliness, aggregation dan integration) terhadap kinerja manajerial, dan untuk mengkaji sejauh mana persepsi ketidakpastian lingkungan dapat memoderasi antara hubungan informasi sistem akuntansi manajemen (broad scope, timeliness, aggregation dan integration) dengan kinerja manajerial. Populasi dalam penelitian adalah manajer level menengah ke atas pada perusahaan industri hulu minyak dan gas (Kontraktor Kontrak Kerja Sama) di Indonesia (48 responden) dengan metode convenience sampling berbasis partisipasi sukarela. Pengumpulan data menggunakan kuisioner yang dikembangkan berdasarkan: MAS (Chenhall dan Morris, 1986), PEU (Duncan, 1972) dan Kinerja Manajerial (Mahoney, Jardee dan Carrol, 1963). Data dianalisis dengan menggunakan Moderated Regression Analysis (MRA): model regresi linier (absolute residual). Hasil dalam penelitian ini yaitu : Pertama, Karakteristik informasi sistem akuntansi manajemen broad scope, timeliness, dan aggregation berpengaruh positif terhadap kinerja manajerial. Sedangkan untuk integration berpengaruh positif tetapi tidak signifikan terhadap kinerja manajerial. Kedua, ketidakpastian lingkungan tidak berpengaruh dan tidak signifikan terhadap hubungan sistem informasi akuntansi manajemen dengan kinerja manajerial. Artinya informasi SAM kinerja manajerial akan tetap meningkat seiring dengan meningkatnya informasi sistem akuntansi manajemen tanpa adanya ketidakpastian lingkungan. Hal ini menunjukkan bahwa SAM berpengaruh langsung dengan kinerja manajerial, namun persepsi ketidakpastian lingkungan bukan variabel pemoderasi. Kata kunci : Sistem Akuntansi Manajemen, Broadscope, Timelines, Aggregation, Integration, Ketidakpastian Lingkungan, Kinerja Manajerial.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-551-12-123 |
| Call Number: | TA/55/12/011 |
| NIM/NIDN Creators: | 55507110012 |
| Additional Information: | CD berisi beberapa NIM mahasiswa (05/11/2022 novi). |
| Uncontrolled Keywords: | Sistem Akuntansi Manajemen, Broadscope, Timelines, Aggregation, Integration, Ketidakpastian Lingkung |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 15 Jan 2013 10:43 |
| Last Modified: | 05 Nov 2022 03:43 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/38435 |
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