Pengaruh Sistem Akuntansi Manajemen Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Pada Pt. Adira Dinamika Multi Finance TBK Kantor Cabang Jayapura

Abstract

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura. The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance

The Impact of Decentralization, Environmental Uncertainty, and Information Technology on Managerial Performance with Management Accounting System as a Mediator

“…The organization's assessment of the uncertainty it faces depends on each management's perception and its ability to assess and predict situations that will occur in the future. Management that is able to predict uncertain conditions in the future the smaller management's perception of environmental uncertainty (Ilmy M et al, 2021). Thus the fifth hypothesis is accepted.…”

“…The management accounting system contains information that can be used as a basis for promotional programs, sales, taxes, customer categories, and levels of customers. This can also be used as one of the means plans to further improve the service and quality of the company (Ilmy M et al, 2021). Environmental uncertainty improves management accounting systems (Latan et al, 2018).…”

“…If managers use the information provided by the management accounting system, then these managers can do better in carrying out their work and improve their performance. The use of the company's management accounting system will get very important information (Ilmy M et al, 2021). The availability of information characteristics of the management accounting system will make managerial performance increase when conditions of environmental uncertainty are high (Latan et al, 2018).…”

“…This, of course, can gain success more quickly in accordance with company goals (Suprantiningrum & Lukas, 2021). Managerial performance is the result of work in quality and quantity achieved by a manager in carrying out his duties in accordance with the responsibilities given to him (Ilmy M et al, 2021). Unachieved performance is a measure for making improvements in the future.…”

The Influence of Management Accounting Systems and Environmental Uncertainty on Managerial Performance with Information Quality as an Intervening Variable

“…According to Soleha et al (2021) As stated, the performance represents what a business may do in a specific time frame by executing policies from a program in order to meet the goals, objectives, and vision of the business, as well as the purpose of the business as stated in the business' strategic plan.While Ilmy et al (2021) According to the statement, management performance is the end result of the quality and amount of work a manager completes while carrying out the obligations assigned to him. Managerial performance will drive the company's growth, this is useful for the company's survival according to the principle of going concern (Syahrial et al, 2020).…”