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All Journal Ekasakti Pareso Jurnal Akuntansi
Reffi Marda Hayati
Fakultas Ekonomi, Universitas Ekasakti, Padang
Economics, Econometrics & Finance

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Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen (SAM), Desentralisasi dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial pada Kantor Polda Sumatera Barat Reffi Marda Hayati; Yulistia Yulistia
EKASAKTI PARESO JURNAL AKUNTANSI Vol. 1 No. 1 (2023): (EPJA) Ekasakti Pareso Jurnal Akuntansi (Januari 2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, LPPM Universitas Ekasakti Padang dan Dharma Indonesia Tercinta (DINASTI) Publisher Group.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i1.776

Abstract

Abstract: This study discusses the influence of management accounting information systems (SAM), decentralization and environmental uncertainty on managerial performance in the Polda of West Sumatra. The results of the analysis of this study indicate that the Management Accounting System (SAM) information variable has a positive effect on the managerial performance of the West Sumatra Regional Police employees with a significant value of α (0.000 <0.05). The decentralization variable has a positive effect on the managerial performance of West Sumatra Regional Police employees α (0.001 <0.05). The environmental uncertainty variable has a positive effect on the managerial performance of North Sumatra Regional Police employees with a significance value of α (0.000 <0.05). The management accounting system (SAM) information variable, decentralization and environmental uncertainty have a significant effect on managerial performance in the West Sumatra Regional Police with a significance value of 0.000, which means 0.000 <0.05. Keywords: Characteristics of Management Accounting Information Systems (SAM), Decentralization, Environmental Uncertainty, Managerial Performance, West Sumatra Regional Police. Abstrak: Penelitian ini membahas pengaruh pengaruh sistem informasi akuntansi manajemen (SAM), desentralisasi dan ketidakpastian lingkungan terhadap kinerja manajerial di Polda Sumbar. Hasil analisis penelitian ini menunjukkan bahwa variabel informasi Sistem Akuntansi Manajemen (SAM) berpengaruh positif terhadap kinerja manajerial pegawai Polda Sumbar dengan nilai signifikan α (0,000 < 0,05). Variabel desentralisasi berpengaruh positif terhadap kinerja manajerial pegawai Polda Sumbar α (0,001 < 0,05). Variabel ketidakpastian lingkungan berpengaruh positif terhadap kinerja manajerial pegawai Polda Sumut dengan nilai signifikansi α (0,000 < 0,05). Variabel informasi sistem akuntansi manajemen (SAM), desentralisasi dan ketidakpastian lingkungan berpengaruh signifikan terhadap Kinerja Manajerial di Polda Sumbar dengan nilai signifikansi 0,000 yang berarti 0,000 < 0,05. Kata kunci: Karakteristik Sistem Informasi Akuntansi Manajemen (SAM), Desentralisasi, Ketidakpastian Lingkungan, Kinerja Manajerial, Polda Sumatera Barat.
Co-Authors Yulistia Yulistia