SISTEM AKUNTANSI MANAJEMEN, PERSEPSI KETIDAKPASTIAN LINGKUNGAN, DESENTRALISASI, DAN KINERJA ORGANISASI




Simposium Nasiona Akuntansi 9 Padang

SISTEM AKUNTANSI MANAJEMEN, PERSEPSI KETIDAKPASTIAN
LINGKUNGAN, DESENTRALISASI, DAN KINERJA ORGANISASI
(Studi Empiris Pada Perusahaan Manufaktur Di Provinsi NAD)

Fazli Syam
Lilis Maryasih
Universitas Syiah Kuala

Abstract

This research aimed to explain and to predict the relationship and teh impact between Manajement Accounting System, perciept environmental uncertainty, decentalization, and organizational performance. This research re-designs previous researches with full adoption of many kind of model. The redesigning was done by using integrated approaches on the contigency factors, which affect the relationship between user MAS and Organizational Performance.

Respondens on this research are managers of manufactured firm in Nanggroe Aceh Darussalam Province. Such division usually integrated on profit-oriented companies, both private-owned and government-owned enterprises. The population spreaded among manufacturing companies, trading and services companies.

The results proved that Decentralization and Perceipt Environmental Uncertainty was able to intermediate the relationship between MAS and Organizational Performance.The estimated coefficient of determination is 0.623 which means that the mediating variable are able to explain the relationship between MAS and Organizational Performance, the rest is explained by other factors. This result supports the result of further researcher.

The implication for the next research is a research that focus on one research object, for example banking industry. Advancement of information technology is necessity as such banking industry needs to adopt information technology on its information system, meanwhile participation and user satisfaction must be prioritized.

Keywords: MAS, Perceipt Environmental Uncertainty, Decentralization, Organizational Perfomance

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