Pengaruh Ketidakpastian Lingkungan dan Desentralisasi Terhadap Kinerja Manajerial dengan Karakteristik Informasi Broad Scope dan Aggregation Sistem Akuntansi Manajemen Sebagai Variabel Intervening

Aulia Fuad Rahman (adv.: Dr. Gudono, MBA), Dr. Gudono, MBA

2001 | Tesis | S2 Accounting

Penelitian ini bertujuan untuk: (1) Menguji pengaruh ketidakpastian Iingkungan dan desentralisasi terhadap karakteristik informasi broad scope dan aggregation sistem akuntansi manajemen (SAM), (2) Menguji pengaruh ketersediaan karakteristik informasi broad scope dan aggregation SAM terhadap kinerja manajerial, (3) Menguji karakteristik informasi broad scope dan aggregation SAM sebagai variabel intervening pada hubungan ketidakpastian Iingkungan dan desentralisasi terhadap kinerja manajerial.



Responden adalah pimpinan cabang dari 16 perbankan nasional yang tersebar di 21 Kota-kota besar Indonesia. Melalui mail survey, diperoleh 93 responden yang dapat dimasukkan dalam pengolahan data. Analisis data menggunakan structural equation modeling dengan program AMOS 4.0 dan SPSS untuk analisis regresi berganda.



Hasil penelitian menunjukkan bahwa ketersediaan karakteristik informasi broad scope dan aggregation SAM dibutuhkan pada kondisi ketidakpastian lingkungan dan struktur organisasi desentralisasi. Ketersediaan karakteristik informasi tersebut juga disimpulkan dapat meningkatkan kinerja manajerial. Temuan lain menunjukkan bahwa karakteristik informasi broad scope dan aggregation SAM berperan sebagai variabel intervening pada hubungan ketidakpastian lingkungan dan desentralisasi terhadap kinerja manajerial

This research is aimed to: (1) Examine the effect of environmental uncertainty and decentralization on management accounting system (MAS) information characteristic of broad scope and aggregation, (2) Examine the effect of availability MAS information characteristic of broad scope and aggregation on managerial performance, (3) Examine the role of MAS information characteristic of broad scope and aggregation as intervening variable on the relationship between environmental uncertainty and decentralization toward managerial performance.



The respondents are branch managers from 16 national banking which has spread in 21 big cities in Indonesia. Through mail survey, it is acquired 93 respondents which is put into data tabulation. The data analysis is done by using structural equation modeling with AMOS 4.0 and SPSS program to analyze multiple regression.



The result of research shows that availability of MAS information characteristic of broad scope and aggregation is needed in environmental uncertainty condition and decentralization organization structure. The availability of information characteristic is also concluded that it can increase managerial performance. Other finding shows that MAS information characteristic of broad scope and aggregation have a role as intervening variable on the relationship between environmental uncertainty and decentralization toward managerial performance

Kata Kunci : Ketidakpastian lingkungan, desentralisasi, broad scope. aggregation, kinerja manajerial, intervening, Environmental uncertainty, decentralization, broad scope, aggregation, managerial performance, intervening