Analisa pengaruh ketidakpastian lingkungan, customization dan interdependensi terhadap desain karakteristik informasi broad scope dan aggregation sistem akuntansi manajemen
Indriyana Widyastuti (Adv. Dr. Supriyadi, M.Sc.), Dr. Supriyadi, M.Sc.
Studi ini dilakukan untuk menguji lebih lanjut pengaruh ketidakpastian Iingkungan, customization, dan interdependensi terhadap desain karakteristik infonnasi broad scope dan aggregation sistem akuntansi manajemen. Sistem akuntansi manajemen merupakan bagian dati sistem pengendalian organisasi yang berfungsi sebagai sumber infonnasi penting yang dapat mengurangi ketidakpastian Iingkungan. Pelaksanaan customization juga mengubah sifat hubungan antara sub unit-sub unit fungsional dalam perusahaan, karena work flows antar sub unit akan menjadi sangat independen. Interdependensi ini menciptakan kebutuhan infonnasi tambahan untuk memastikan bahwa keIja yang mengalir ini dapat dikoordinasikan Infonnasi mengenai faktor-faktor internal maupun eksternal perusahaan merupakan infonnasi yang bersifat broad scope. Infonnasi aggregation merupakan infonnasi yang memperhatikan penerapan bentuk kebijakan fonnal atau model analitikal infonnasi hasil akhir yang didasarkan pada area fungsional atau didasarkan pada waktu.
Data penelitian dikumpulkan dengan menggunakan metode survey. Dati 102 responden yang berasal dari perusahaan-perusahaan di Indonesia. Data penelitian dianalisis dengan menggunakan program SPSS for Windows versi 11.5 dan program Amos 4.01.
Ada beberapa temuan dalam penelitian ini. Pertama, terdapat pengaruh ketidakpastian linkungan terhadap karaktenstik infonnasi broad scope dan aggregation sistem akuntansi manajemen. Kedua, karakteristik infonnasi sistem akuntansi manajemen tersebut sangat penting ketika customization meningkat. Ketiga, studi ini menunjukkan terdapat pengaruh interdependensi terhadap karakteristik infonnasi broad scope dan aggregation sistem akuntansi manajemen. Terakhir, terdapat pengaruh customization terhadap karakteristik infonnasi broad scope dan aggregation sistem akuntansi manajemen melalui interdependensi. Customization yang tinggi akan mendorong manajer saling interdependensi antar departemen untuk dijadikan dasar dalam pengambilan keputusan.
This study intends to examine about environmental uncertainty, customization, and interdependency's influence on characteristic design of broad scope and aggregation information in management accounting system with further intention. Management accounting system is part of organization controlling system which has function as the source of important information that to reduce environmental uncertainty. Running customization also changes nature of relationship between functional sub units in company, because work flows in-between sub units will stand independently. Such interdependency creates needs of extra information to assure that this kind of flowing work can be coordinated as it should. Information of company's internal or external factors is information with broad scope's nature. Aggregation is information which has conscience of implementation of formal-shape policy or final result of information analytical model based upon functional area or based upon timeliness. This study intends to examine about environmental uncertainty, customization, and interdependency's influence on characteristic design of broad scope and aggregation information in management accounting system with further intention.
This data was gathered using survey method. The subjects are 102 responders whom come from several companies in Indonesia. Then the data was analyzed using SPSS for Windows version 11.5 and Amos 4.01 program.
There are some findings in this research. First, there is environmental uncertainty's influence on characteristic (If broad scope and aggregation information in management accounting system. Second, characteristic of management accounting system becomes important when customization rises. Third, from this study, it shows that there is particular influence of interdependency on characteristic of broad scope and aggregation information in management accounting system. Lastly, there is particular influence of customization on broad scope and aggregation information in management accounting system through interdependency. High level customization would push manager to do interdependency's action between departments from which it would become the base of decision taking.
Kata Kunci : ketidak pastian lingkungan, customization, interdependensi, karakteristik sistem informasi akuntansi.
