Pengaruh Sistem Akuntansi Manajemen, Kualitas Informasi, dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial
DOI:
https://doi.org/10.36815/prive.v6i2.2968Keywords:
Management Accounting Systems, Information Quality, Business Environmental Uncertainty and Organizational PerformanceAbstract
This research aims to examine the influence of management accounting systems, information quality, and business environmental uncertainty on organizational performance at APERSI Association. The research hypotheses posit that management accounting systems, information quality, and business environmental uncertainty significantly affect organizational performance at APERSI Association. The study utilizes primary data in the form of respondent assessments regarding management accounting systems, information quality, business environmental uncertainty, and organizational performance. Data collection methods include questionnaires and literature reviews. The analysis using SMART PLS 4.0. The findings of the research are as follows: (1) management accounting systems have a positive and significant impact on organizational performance; (2) information quality has a positive and significant impact on organizational performance; (3) business environmental uncertainty has a positive and significant impact on organizational performance
References
Andriani, A. D., & Widjaja, W. (2022). Pengaruh kualitas informasi terhadap kinerja organisasi. Jurnal Manajemen dan Organisasi, 17(1), 1-10.
Atkinson, A. A., Atkinson, R. C., & Hill, M. A. (2001). Financial accounting: An introduction. 4th ed. New York: Irwin/McGraw-Hill.
Damayanti, M. (2015). Pengaruh sistem akuntansi manajemen terhadap kinerja organisasi (Studi kasus pada PT. GHI). Jurnal Akuntansi dan Keuangan, 19(1), 1-10.
Hansen, D. R., & Mowen, M. M. (2009). Cost management: Accounting and control for managerial analysis. 12th ed. Boston, MA: Pearson Education, Inc.
Hansen, D. R., & Mowen, M. M. (2006). Management accounting (12th ed.). New York: McGraw-Hill.
Hidayat, M. (2023). Pengaruh kualitas informasi terhadap kinerja organisasi: Studi kasus pada UMKM di Kabupaten Malang. Skripsi, Universitas Brawijaya, Malang.
Ingkriwang, R. (2013). Pengaruh sistem akuntansi manajemen terhadap kinerja organisasi. Jurnal Ekonomi dan Bisnis, 16(2), 1-10.
Li, S., Ragu-Nathan, B., Ragu-Nathan, T. S., & Subba Rao, S. (2006). The impact of supply chain management practices on competitive advantage and organizational performance. The International Journal of Management Science, 34(1), 107-124.
Nurbainty, A. (2023). Pengaruh ketidakpastian lingkungan bisnis terhadap kinerja organisasi. Jurnal Ilmiah Akuntansi dan Bisnis, 18(1), 1-10.
Prasetyo, A. (2023). Pengaruh kualitas informasi terhadap kinerja organisasi (Studi kasus pada UMKM di Kabupaten Malang). Skripsi, Universitas Brawijaya, Malang.
Qitbiyah, N. (2018). Pengaruh sistem akuntansi manajemen terhadap kinerja organisasi. Jurnal Ilmiah Akuntansi dan Bisnis, 13(1), 1-10.
Romney, M. B., & Steinbart, P. J. (2004). Accounting information systems. 10th ed. Upper Saddle River, NJ: Prentice Hall.
Rante, A. (2014). Pengaruh sistem akuntansi manajemen terhadap kinerja organisasi. Jurnal Akuntansi dan Keuangan, 18(2), 1-10.
Sulistyaningrum, D. (2023). Pengaruh ketidakpastian lingkungan bisnis terhadap kinerja organisasi: Studi kasus pada UMKM di Kabupaten Malang. Skripsi, Universitas Brawijaya, Malang.
Sulistyaningrum, D. (2023). Pengaruh kualitas informasi terhadap kinerja organisasi: Studi kasus pada UMKM di Kabupaten Malang. Skripsi, Universitas Brawijaya, Malang.
Sulkiah. (2016). Pengaruh ketidakpastian lingkungan terhadap kinerja manajerial. Jurnal Akuntansi dan Keuangan, 19(1), 1-10.
Susilo, H. (2011). Ketidakpastian lingkungan bisnis dan kinerja organisasi. Jurnal Manajemen dan Organisasi, 6(2), 85-94.
Wulandari, M. (2014). Pengaruh sistem akuntansi manajemen terhadap kinerja organisasi. Jurnal Ilmiah Akuntansi dan Bisnis, 9(1), 1-10.
.png){kind=logo}
