Sistem Akuntansi Manajemen, Persepsi Ketidakpastian Lingkungan, Desentralisasi, Dan Kinerja Organisasi (Studi Empiris Pada Perusahaan Manufaktur … (original) (raw)
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Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2019
The purpose of this research is to examine the effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.
Jurnal Akuntansi, 2013
This study aimed to examine: 1) the effect of the intensity of management accounting information on managerial performance. 2) Effect of intensity of management accounting information on environmental uncertainty. 3) Effect of environmental uncertainty on managerial performance. 4) Effect of intensity of management accounting information on managerial performance through environmental uncertainty. Population of this results manufakturing company in Padang city. Sample selection user purposive sampling method. Data used in this study primary data. Statistical test model rate analisys, collected by survey method. The results of stastical test showed that: 1) the intensity of management accounting information had no significant positive effect on managerial performance, 2) the intensity of management accounting information is a significant negative effect on the environment of uncertainty, 3) significant negative environmental uncertainty on managerial performance, 4) intensity of management accounting information affects significant positive impact on managerial performance through environmental uncertainty. For manufacturing companies, it should optimize the intensity of management accounting information, thus increasing the information needed. In order to respond to environmental uncertainty encountered in the planning, control and decision-making that can enhance managerial performance.
TEMA
This study aims to examine the influence of decentralization, environmental uncertainty, accounting control and organizational commitment to managerial performance in the Tulungagung Regency Government. Decentralization is the delegation of authority and decision-making widely to the levels below it. Environmental uncertainty is a condition felt by the government to predict something that happens in its environment. Accounting control is a control process that uses accounting data. Organizational commitment is a strong desire to become a member of an organization. Managerial Performance is a person who holds a position through an organizational unit to carry out management functions and achieve organizational goals. This type of research is hypothesis testing. The object of the study was an echelon III official within the scope of the Tulungagung Regency Regional Government. Data analysis uses multiple linear regression. The results showed that decentralization and organizational commitment affect managerial performance. Research also shows that environmental uncertainty and accounting control do not affect managerial performance.
JURNAL ONLINE INSAN AKUNTAN
Penelitian ini bertujuan untuk menganalisis faktor-faktor penerapan akuntansi manajemen lingkungan terhadap nilai perusahaan di Banten. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terletak di Banten periode 2019-2020, sebanyak 2.579 perusahaan. Penentuan sampel dipilih berdasarkan kriteria purposive sampling dengan metode kuantitatif pendekatan deskriptif. Penelitian ini menggunakan data primer yang diperoleh dari jawaban atas pertanyaan melalui kuesioner yang diberikan kepada responden dan data sekunder dari laporan keuangan perusahaan. Dengan menggunakan regresi linier berganda sebagai metode penelitian diperoleh hasil bahwa terdapat pengaruh negatif signifikan antara aspek transportasi terhadap nilai perusahaan. Selanjutnya, ditemukan juga hasil aspek lain-lain berpengaruh positif signifikan terhadap nilai perusahaan. Namun, terdapat empat aspek dari proksi penerapan akuntansi manajemen lingkungan yang terdiri atas aspek material input, aspek non product out...
2019
Industry development for the more rapidly at this time may lead to competition between businessmen.A variety of ways are done by the company to defend ourselves.Financial performance reflected in the financial report. Financial report is one of the media who described the performance management company in managing all the activity in the company that was entrusted to management. This study aimed to analyze the effect of financial distress, company size, and political cost of the accounting conservatism. The study population manufacturing companies subprime industrial and chemical industries listed in Indonesia Stock Exchange (BEI) in the year 2015-2017, which amounted to 65 companies. Sampling was done by using purposive sampling method and obtained as many as 47 companies. Data were analyzed using multiple linear regression. Which accounting conservatism is used using non-accrual operations, financial difficulties use z-score, the size of the company uses natural log total assets a...
2006
This research aimed to explain and to predict the relationship and teh impact between Manajement Accounting System, perciept environmental uncertainty, decentalization, and organizational performance. This research re-designs previous researches with full adoption of many kind of model. The redesigning was done by using integrated approaches on the contigency factors, which affect the relationship between user MAS and Organizational Performance. Respondens on this research are managers of manufactured firm in Nanggroe Aceh Darussalam Province. Such division usually integrated on profitoriented companies, both private-owned and government-owned enterprises. The population spreaded among manufacturing companies, trading and services companies. The results proved that Decentralization and Perceipt Environmental Uncertainty was able to intermediate the relationship between MAS and Organizational Performance.The estimated coefficient of determination is 0.623 which means that the mediati...
Prosiding Akuntansi, 2018
Companies engaged in the delivery of goods require quality management accounting information system. Quality management accounting information system one of which is supported by the ability of the company in the face of environmental uncertainty, for example, certainty in the delivery schedule of special items that until the time. This study aims to determine the uncertainty environment, quality management accounting information system, and the influence of environmental uncertainty on the quality of management accounting information systems in companies engaged in the delivery of goods in the city of Bandung (JNE, TIKI, J & T, MPS, SiCepat, GED, and Lega Package). This research method using descriptive and verification research with quantitative approach. Data collection techniques were conducted by distributing questionnaires. Questionnaires were given to all employees in companies engaged in the delivery of goods in the city of Bandung, with 60 questionnaires scattered there are 54 questionnaires are returned. The sampling technique used is simple random sampling. Hypothesis testing using simple regression analysis. The results showed that the environmental uncertainty and quality of management accounting information systems in 20 companies engaged in the delivery of goods in the city of Bandung included in either criteria. Furthermore, environmental uncertainty has a significant effect on the quality of management accounting information system.
2016
Tujuan utama penelitian ini adalah untuk menguji pengaruh ketidakpastian lingkungan yang dipersepsikan dan strategi kompetitif terhadap hubungan sistem kontrol akuntansi dengan kinerja perusahaan. Sampel penelitian ini ditentukan dengan metode purposive sampling. Kuesioner telah didistribusikan kepada target populasi (sebanyak 130), yaitu top manajer perusahaan perbankan di Kota Medan dan hanya 46 kuesioner yang dikembalikan. Teknik yang digunakan untuk meguji hipotesis adalah analisis residual sebagaimana telah dijelaskan oleh Duncan dan Moores (1989). Analisis residual telah berhasil digunakan sebagai pendekatan yang baik untuk mengatasi masalah multikolinearitas dalam pengujian statistik. Hasil penelitian ini menemukan bahwa ketidakpastian lingkungan yang dipersepsikan dan strategi kompetitif tidak berpengaruh positif terhadap hubungan sistem kontrol akuntansi dengan kinerja perusahaan.Akhirnya, penelitian ini menyarankan bahwa pengambil keputusan dalam perusahaan sebaiknya mempe...
2015
Penelitian ini membahas mengenai Analisis sistem akuntansi manajemen pada perusahaan manufaktur yang berada di Serang yang implikasinya pada keberlangsungan hidup. Berdasarkan perolehan data diketahui bahwa nilai rata-rata SAM sebesar 21,622 ini berarti bahwa rata-rata perusahaan telah menerapkan sistem akuntansi manajemen dengan relative baik walaupun belum maksimal.Berdasarkan perolehan data diketahui bahwa nilai rata-rata going concern sebesar 24,5556 ini berarti bahwa rata-rata perusahaan memiliki kemampuan untuk going concern atau melanjutkan usahanya dengan baik walaupun belum maksimal.Dikarenakan koefisien regresi sebesar 0,643 (tidak sama dengan 0) dengan nilai t=7,959 dan signifikansi sebesar 0,000 lebih kecil dari α=5% (0,05) ini berarti bahwa variable sistem akuntansi manajemen berpengaruh signifikan terhadap going concern. Maka Hi diterima dan Ho ditolak dengan interpretasi menyatakan bahwa apabila penerapan sistem akuntansi manajemen mengalami peningkatan maka going co...