PENGARUH INTERAKSI KETIDAKPASTIAN LINGKUNGAN, DESENTRALISASI, DAN AGREGAT INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL

Abstract

ABSTRACT    

  

This study aims to determine the effect of interaction of environmental uncertainty, decentralization, and aggregate of management accounting information on managerial performance. The population in this study is marble company in Tulungagung. The sample’s used are some of marble companies in Tulungagung with the respondents are manager and assistant manager. The technique sampling is the Purposive Sampling technique, the sample selected was 5 companies. Data was taken using the questionnaire method. The data analysis method used is multiple regression analysis by SPSS version 14 software (Product Statistics and Solution Services version 14). The test data used is the simultaneous hypothesis test (f), determination coefficient (R²), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the adjusted R value is 54,9% while the remaining 45,1% is influenced by other variables not included in this study. Based on the results of the T-test that decentralization and aggregate of management accounting information have effect on managerial performance,  while interaction of environmental uncertainty has no effect on managerial performance.   

  

Keywords : interaction of environmental uncertainty, decentralization, aggregate of management accounting information and managerial performance