文章基本信息

标题：PENGARUH INTERAKSI KETIDAKPASTIAN LINGKUNGAN, DESENTRALISASI, DAN AGREGAT INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL
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作者：A.A.N.B. Dwirandra ; A.A.N.B. Dwirandra
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2007
卷号：2
期号：2
页码：1-24
语种：Indonesian
出版社：Universitas Udayana
摘要：This three-variate model of study is aimed to test whether variables of environment uncertainty perceptions, decentralization, and aggregate of managerial accounting information affect the performance of management. This study replicates previous studies to check the results consistency of the studies when they are implemented in star-hotel industry which involve managers’ multicultural interaction. The qualitative primary data is collected using questionnaires developed by Mahoney, Jerdee, and Carroll (1983) for managerial performance variable, Govindarajan (1986) for variable of environment uncertainty, Gul and Chia (1994) for variable of decentralization, and Chenhall and Morris (1986) for variable aggregate of managerial accounting information. The instruments have been tested and all are valid and reliable. Non response bias tests have also been conducted and show that there are no significant differences between respondents who respond and those who do not. The study uses partial derivation analysis of multiple regression model implemented by Schoonhoven (1981) and Govindarajan (1986). The results support all hypothesis which conclude that: (1) interaction of environment uncertainty, decentralization, and aggregate of managerial accounting information affect managerial performance, (2) interaction of high degree of decentralization and wide scope of managerial accounting information system affect negatively performance of managers who perceive low for environment uncertainty, and (3) interaction of high degree of decentralization and wide scope of managerial accounting information system affect positively performance of managers who perceive high for environment uncertainty. The main implication of this study is that it is necessary to consider degree of decentralization and perception of environment uncertainty of users of information in designing managerial accounting system in order to improve managers’ performances.
关键词：perception of environment uncertainty; decentralization; aggregate of information; managerial performance; partial derivation