THE IMPACT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ENVIRONMENTAL UNCERTAINTY ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION

Pangaribuan, Lambok Vera Riama (2016) THE IMPACT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ENVIRONMENTAL UNCERTAINTY ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION. Proceeding Forum in Research, Science, and Technology (FIRST) 2016. ISSN 2461-0739

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Abstract

This reaserach is to analyze the impact of the management accounting information system, perceived environmental uncertainty to the quality of management accounting information on major industries in the province of South Sumatra. This study focuses on management accounting information system that is critical to the unpredictability of the environment that occurs, especially environmental uncertainty that comes from external factors. The unit of analysis in this study is the individual that are the top manager, production manager, and marketing manager in big industrial enterprises in the province of South Sumatra.This research is an explanatory research in which data are collected through a mail survey. To see the relationship between the latent variable with a manifest variable as well as to see the relationship between exogenous with endogenous variables, this research used a structural equation modeling by using LISREL software version 8.8. The result showed that the management accounting information system and perceived environmental uncertainty significantly affect the quality of management accounting information. Limitation of this study is the small value of the loading factor of each of the variables examined. This is an opportunity for subsequent researchers to investigate other variables that affect the quality of management accounting information.

Item Type: Article
Uncontrolled Keywords: management accounting information system, environmental uncertainty perceived, quality of management accounting information
Subjects: H Social Sciences > HG Finance
Divisions: General > Proceeding and Seminar
Depositing User: Administrator EPRINTS POLSRI
Date Deposited: 15 Aug 2017 09:46
Last Modified: 15 Aug 2017 09:46
URI: http://eprints.polsri.ac.id/id/eprint/3650

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