Jurnal Reviu Akuntansi dan Keuangan
Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan

KETIDAKPASTIAN LINGKUNGAN DAN KINERJA MANAJERIAL : PERAN MEDIASI SISTEM AKUNTANSI MANAJEMEN

Izmi Dwira Eriani (Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga)
Zaenal Fanani (Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga)

Article Info

Publish Date
03 Dec 2019

Abstract

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.

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Journal Info
Jurnal Reviu Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...