The Indonesian Journal of Accounting Research
Vol 5, No 1 (2002): JRAI January 2002

Pengaruh Ketidaktentuan Lingkungan terhadap Penerapan Sistem Akuntansi Manajemen : Struktur Organisasi sebagai Faktor Moderasi

Kirmizi Ritonga (Universitas Riau)
Yuserrie Zainuddin (Universiti Sains Malaysia)

Article Info

Publish Date
26 Jul 2013

Abstract

This study examines the interactive effects of perceived environmental uncertainty and delegation and formalization on management accounting systems (MAS). MAS design is defined in terms of the extent to which managers use broad scope, timeliness, and aggregation in the condition of environmental uncertainty which is moderated by  delegating and formalization. The responses of 159 chief executive managers and senior managers, drawn from manufacturing companies of Indonesia, to a questionnaire survey were analysed by using a multiple regression technique. The result showed that the relationship between environmental uncertainty and information MAS aggregation were moderated by variables delegation and formalization.

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Journal Info
The Indonesian Journal of Accounting Research
Website

Abbrev

ijar

Publisher

Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...