Christi, Petronela Vanesha (2024) PENGARUH KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL MELALUI DESENTRALISASI DAN SISTEM AKUNTANSI MANAJEMEN. Skripsi.
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Abstract
Abstract This research aims to examine the influence of environmental uncertainty on managerial performance and to test whether decentralization and management accounting systems can mediate the relationship between environmental uncertainty and managerial performance. The method used in this research is simple random sampling with SMEs in Semarang City as research respondents sample 89. Data processing in this research uses the Smart-PLS 4.0 application program. The results of this research indicate that environmental uncertainty positively influences decentralization, decentralization positively influences managerial performance, environmental uncertainty positively influences management accounting systems, management accounting systems positively influence managerial performance, environmental uncertainty positively influences managerial performance, decentralization positively influences management accounting systems, decentralization mediates the relationship between environmental uncertainty and managerial performance, and management accounting systems mediate the relationship between environmental uncertainty and managerial performance. Keywords: Environmental Uncertainty, Managerial Performance, Management Accounting Systems, Decentralization, SMEs
| Item Type: | Article |
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| Additional Information: | Abstrak Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh ketidakpastian lingkungan terhadap kinerja manajerial dan menguji apakah desentralisasi dan sistem akuntansi manajemen dapat memediasi hubungan antara ketidakpastian lingkungan terhadap kinerja manajerial. Metode yang digunakan dalam penelitian ini adalah simple random sampling dengan UKM di Kota Semarang sebagai responden penelitian. Dengan sampel sebesar 89 responden. Pengolahan data dalam penelitian ini menggunakan program aplikasi Smart-PLS 4.0. hasil dari penelitian ini menunjukkan bahwa ketidakpastian lingkungan berpengaruh positif terhadap desentralisasi, desentraslisasi berpengaruh positif terhadap kinerja manajerial, ketidakpastian lingkungan berpengaruh positif terhadap sistem akuntansi manajemen, sistem akuntansi manajemen berpengaruh positif terhadap kinerja manajerial, ketidakpastian lingkungan berpengaruh positif terhadap kinerja manajerial, desentralisasi berpengaruh positif terhadap sistem akuntansi manajemen, desentralisasi memediasi hubungan antara ketidakpastian lingkungan dan kinerja manajerial, sistem akuntansi manajemen memediasi hubungan antara ketidakpastian lingkungan dan kinerja manajerial. Kata Kunci: Ketidakpastian Lingkungan, Kinerja Manajerial, Sistem Akuntansi Manajemen, Desentralisasi, UKM |
| Uncontrolled Keywords: | Accounting, Managerial Performance |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 06 Mar 2024 01:27 |
| Last Modified: | 06 Mar 2024 01:27 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1840 |
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