PENGARUH PERSEPSI KETIDAKPASTIAN LINGKUNGAN TERHADAP ORIENTASI EFISIENSI, PENDELEGASIAN WEWENANG, PENGENDALIAN AKUNTANSI DAN KINERJA MANAJER

The aim of this study is to empirically test the influence of the perceived environmental uncertainty on the efficiency orientation, delegation of authority, accounting controls and manager performance of the airlines corporations of scheduled domestic passengers in Indonesia. The present research is an explanatory research because the focus is to find out causal relationship between the exogenous and endogenous variables. Data were collected using the survey through questionnaires, which were sent directly by post. To speed up data collection, each district manager was contacted by the district office telephone. The data were also obtained from the airline magazine from district offices of each company in Surabaya. The research results have showed that there is a significant positive relationship between exogenous variables of the perceived environmental uncertainty on the endogenous variables of the efficiency orientation. There is no significant relationship between the perceived environmental uncertainty and the delegation of authority. There is no significant relationship between the perceived environmental uncertainty and suitability of accounting controls. There is a significant positive relationship between delegation of authority and manager performance. There is a significant and positive relationship between the suitability of accounting controls and manager performance. Efficiency orientation can act as variable that mediates relationship between the perceived environmental uncertainty and the delegation of authority and suitability of accounting control. The findings of this study are expected to contribute to the development of contingency theory in management accounting perticularly in the manager behavior in using management accounting information.