Open AccessPERAN KARAKTERISTIK INFORMASI BROAD SCOPE DAN AGGREGATION SISTEM AKUNTANSI MANAJEMEN PADA KONDISI KETIDAKPASTIAN LINGKUNGAN DAN DESENTRALISASI SERTA PENINGKATAN KINERJA MANAJERIAL
Author(s) -
Aulia Rahman
Publication year - 2016
Publication title -
ekuitas
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2002.v6.i1.1943
Subject(s) - scope (computer science) , decentralization , business , information system , business administration , environmental economics , computer science , engineering , economics , electrical engineering , market economy , programming language
This research is aimed to: (1) Examine the effect of environmental uncertainty and decentralization on management accounting system (MAS) information characteristic of broad scope and aggregation, (2) Examine the effect of availability MAS information characteristic of broad scope and aggregation on managerial performance.The respondents are branch managers from 16 national banking which has spread in 21 big cities in Indonesia. Through mail survey, it is acquired 93 respondents which is put into data tabulation. The data analysis is done by using structural equation modeling with AMOS 4.0 programThe result of research shows 1hat availability of MAS information characteristic of broad scope and aggregation is needed in environmental uncertainty condition and decentralization organizalion struclure . The availability of information characteristic is also concluded that it can increase managerial performance.