Pengaruh Karakteristik Ketidakpastian Lingkungan, Desentralisasi Dan Agregat Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial (PT. Multiplast Indo Makmur Gempol Pasuruan)

Abstract

Abstract

This study aims to determine the effect of environmental uncertainty characteristics, decentralization, and aggregate management accounting information on managerial performance. The population in this study were employees at PT. Multiplast Indo Makmur. The sample used in this study were some employees of PT. Multiplast Indo Makmur with respondents being employees. The technique used in sampling is using the Slovin formula. The data were collected using a questionnaire method. The data analysis method used is multiple linear regression analysis. The test data used is simultaneous hypothesis testing (F), and partial hypothesis testing (t). The results showed that simultaneously the independent variable had a significant effect on the dependent variable. Based on the partial test results, the characteristics of environmental uncertainty, decentralization and aggregate management accounting information affect managerial performance.

 

Keywords: environmental uncertainty provisions, decentralization, accounting information agreement and managerial performance.