Open AccessPengaruh Sistem Akuntansi Manajemen terhadap Pengendalian Kualitas Produk dengan Ketidakpastian Lingkungan sebagai Variabel Moderating pada PT. Sinar Sosro KPB Palembang
Author(s) -
Nurul Hutami Ningsih,
Fenty Astrina
Publication year - 2020
Publication title -
manajemen, bisnis and akuntansi/mbia
Language(s) - English
Resource type - Journals
eISSN - 2655-8262
pISSN - 2086-5090
DOI - 10.33557/mbia.v19i2.832
Subject(s) - business administration , scope (computer science) , moderation , business , mathematics , computer science , statistics , programming language
Various problems that occur related to the use of a management accounting system (SAM) that has not been maximized resulted in a decrease in product quality that is influenced by various conditions of environmental uncertainty. This study aims to determine and analyze the effect of broad scope, timeliness, aggregated and integrated SAM on product quality control with environmental uncertainty as a moderating variable at PT. SINAR SOSRO KPB PALEMBANG. The results of this study indicate that partially it is known that SAM Broad Scope, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control, whereas SAM Timelines does not significantly affect the variable Quality Control. Simultaneously it is known that SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control. Partially, it is known that Environmental Uncertainty does not significantly moderate the relationship between SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated on Product Quality Control, and all moderation relationships what happens is the moderator predictor. The influence between SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control with Environmental Uncertainty proved to be strong where Adjusted R Square value of 0.684 or 68.4% while the remaining 31.6% is explained by other factors outside the research model.
Abstrak
Berbagai permasalahan yang terjadi terkait penggunaan sistem akuntansi manajemen (SAM) yang belum maksimal mengakibatkan penurunan kualitas produk yang dipengaruhi oleh berbagai kondisi ketidakpastian lingkungan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh cakupan luas, ketepatan waktu, agregat, dan SAM terintegrasi terhadap pengendalian kualitas produk dengan ketidakpastian lingkungan sebagai variabel moderasi pada PT. SINAR SOSRO KPB PALEMBANG. Hasil penelitian ini menunjukkan bahwa secara parsial diketahui bahwa SAM Broad Scope, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Product Quality Control, sedangkan SAM Timelines tidak berpengaruh signifikan terhadap variabel Quality Control. Secara simultan diketahui bahwa SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Pengendalian Kualitas Produk. Secara parsial diketahui bahwa ketidakpastian lingkungan tidak secara signifikan memoderasi hubungan antara SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated, terhadap pengendalian kualitas produk, dan semua hubungan moderasi yang terjadi adalah moderator predictor.
Pengaruh SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Pengendalian Kualitas Produk dengan Ketidakpastian Lingkungan terbukti kuat dimana nilai Adjusted R Square sebesar 0.684 atau 68.4% sedangkan sisanya sebesar 31.6% dijelaskan oleh faktor lain di luar penelitian. model.
Kata kunci: SAM Broad scope, SAM Timeliness, SAM Aggregated, SAM Integrated, Ketidakpastian Lingkungan, Pengendalian Kualitas Produk.