PENGARUH STRUKTUR, KETIDAKPASTIAN LINGKUNGAN DAN INTERDEPENDENSI ORGANISASI TERHADAP KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Abstract

ABSTRACT This study intends to identify the interactive effect of environmental uncertainty, structural decentralization and organizational interdependence on Management Accounting Systems (MAW design. Management Accounting System was defined in term of perceived availability of caracteristics information, namely, broad scope, timelines, agregration, and level of integration (Chenhall and Morris 1986). Data is selected using random sampling. The analysis units for responses of 82 managers-production and marketing. The data collection is perfomed using mail survey. The statistic method used to test the hypotheses is multiple regression-multiplicative model and path analisys. In addition, analytical method of utilizing partial derivative to test the contingency relationship as advocated by Waterhouse and Tiesen (1978), Schoonhoven (1978), Govindarajan (1986), Chia (1995), and Nazaruddin (1998) was also used. The study results are as follows: first, organization structure(decentralization), perceived environmental uncertainty and interdependence was associated with preference for broadscope informatiOn, perceived environmental uncertainty was associated with preference for timelines information, decentalization and perceived environmental uncertainty was associated with preference for agregrated information, decentralization and interdependence was associated integreted information. Second, the results provide support for the effects of perceived environmental uncertainty and organizational interdependence were, in part, indirect through their association with decentralization. Key Words ABSTRAKSI Penelitian ini bermaksud untuk menngidentifikasi pengaruh hubungan ketidakpastian Iingkungan, desentralisasi dan interdependensi organisasi terhadap disain sistem akuntansi manajemen. Sistem akuntansi manajemen didefinisikan sebagai terdapatnya rasa akan karakteristik informasi yaitu broad scope, timelines, agregrasi, dan tingkat integrasi (Chenhall dan Morris 1986). Data yang diseleksi menggunakan teknik sampel acak (Random Sampling). Analisa dilakukan atas jawaban 82 manajer produksi dan marketing. Data diperoleh dengan penyebaran kuesioner melaIui kantor pos. Metode statistik digunakan untuk menguji hipotesa adalah regresi berganda, analisis path. Sebagai tambahan, penerapan metoda analisa parsial digunakan untuk menguji hubungan variabel, cara tersebut berdasarkan Waterhouse dan Tiesen (1978), Scoonhoven (11978), Govindarajan 111986), Chia (1995), dan Nazaruddin (1998). HasiI penelitian sebagai berikut: Pertama, struktur organisasi (desentralisasi), ketidakpastian Iingkungan dan interdependensi dihubungkan dengan karakteristik broadscope, Ketidakpastian Iingkungan dihubungkan dengan karakteristik timelines, desentralisasi dan rasa ketidakpastian Iingkungan dihubungkan dengan karakteristik agregrasi, desentralisasi dan interdependensi dihubungkan dengan karakteristik integrasi. Kedua, hasil penelitian mendukung pengaruh tidak Iangsung rasa ketidakpastian Iingkungan dan interdependensi organisasi meIalui desentralisasi Kata Kunci: Sistem Akuntansi, dan Kontijensi accounting system, and contingent theory.