Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial
This study examines the influence of environmental uncertainty on managerial performance characteristics of management accounting system as an intervening variable. This research is an empirical study with convenience sampling techniques in data collection. Data obtained by surveying 112 responde...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Malang
2012-10-01
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| Series: | Jurnal Reviu Akuntansi dan Keuangan |
| Online Access: | http://ejournal.umm.ac.id/index.php/jrak/article/view/1077 |
| _version_ | 1818494848767885312 |
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| author | Ifah Lathifah |
| author_facet | Ifah Lathifah |
| author_sort | Ifah Lathifah |
| collection | DOAJ |
| description | This study examines the influence of environmental uncertainty on managerial performance
characteristics of management accounting system as an intervening variable. This research is
an empirical study with convenience sampling techniques in data collection. Data obtained by
surveying 112 respondents branch heads / managers of Indonesian banks. Data were analyzed
by using Structural Equation Model (SEM) with program PLS (Partial Least Square).
The result of three hypotheses (H1, H2, and H3) that have been proposed two hypothesis are
hypothesis 1 and hypothesis 2 accepted; that environmental uncertainty has positive influence
on the characteristics of management accounting systems, and characteristics of management
accounting system has positive influence on managerial performance. One hypothesis (H3) is
rejected, namely: environmental uncertainty has no effect on managerial performance characteristics
of management accounting systems as intervening variable |
| first_indexed | 2024-12-10T18:12:23Z |
| format | Article |
| id | doaj.art-add2ac4754174e6fa2bc46a9f3b1e2ec |
| institution | Directory Open Access Journal |
| issn | 2088-0685 2615-2223 |
| language | English |
| last_indexed | 2024-12-10T18:12:23Z |
| publishDate | 2012-10-01 |
| publisher | Universitas Muhammadiyah Malang |
| record_format | Article |
| series | Jurnal Reviu Akuntansi dan Keuangan |
| spelling | doaj.art-add2ac4754174e6fa2bc46a9f3b1e2ec2022-12-22T01:38:25ZengUniversitas Muhammadiyah MalangJurnal Reviu Akuntansi dan Keuangan2088-06852615-22232012-10-01221081Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja ManajerialIfah LathifahThis study examines the influence of environmental uncertainty on managerial performance characteristics of management accounting system as an intervening variable. This research is an empirical study with convenience sampling techniques in data collection. Data obtained by surveying 112 respondents branch heads / managers of Indonesian banks. Data were analyzed by using Structural Equation Model (SEM) with program PLS (Partial Least Square). The result of three hypotheses (H1, H2, and H3) that have been proposed two hypothesis are hypothesis 1 and hypothesis 2 accepted; that environmental uncertainty has positive influence on the characteristics of management accounting systems, and characteristics of management accounting system has positive influence on managerial performance. One hypothesis (H3) is rejected, namely: environmental uncertainty has no effect on managerial performance characteristics of management accounting systems as intervening variablehttp://ejournal.umm.ac.id/index.php/jrak/article/view/1077 |
| spellingShingle | Ifah Lathifah Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial Jurnal Reviu Akuntansi dan Keuangan |
| title | Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial |
| title_full | Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial |
| title_fullStr | Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial |
| title_full_unstemmed | Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial |
| title_short | Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial |
| title_sort | peran karakteristik sistem akuntansi manajemen sebagai mediator hubungan antara ketidakpastian lingkungan dengan kinerja manajerial |
| url | http://ejournal.umm.ac.id/index.php/jrak/article/view/1077 |
| work_keys_str_mv | AT ifahlathifah perankarakteristiksistemakuntansimanajemensebagaimediatorhubunganantaraketidakpastianlingkungandengankinerjamanajerial |