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  • 标题:KETIDAKPASTIAN LINGKUNGAN DAN KINERJA MANAJERIAL : PERAN MEDIASI SISTEM AKUNTANSI MANAJEMEN
  • 本地全文:下载
  • 作者:Izmi Dwira Eriani ; Zaenal Fanani
  • 期刊名称:Jurnal Reviu Akuntansi dan Keuangan
  • 出版年度:2019
  • 卷号:9
  • 期号:3
  • 页码:255-268
  • DOI:10.22219/jrak.v9i3.8709
  • 出版社:Jurnal Reviu Akuntansi dan Keuangan
  • 摘要:This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of companies in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample analyzed were 216 questionnaire, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that management accounting systems mediated the effect of environmental uncertainty on managerial performance..
  • 其他摘要:This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of companies in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample analyzed were 216 questionnaire, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that management accounting systems mediated the effect of environmental uncertainty on managerial performance.
  • 关键词:management accounting system; managerial performance; environmental uncertainty
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