PENGARUH KARAKTERISTIK INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN KETIDAKPASTIAN LINGKUNGAN DAN STRATEGI BISNIS SEBAGAI VARIABEL MODERATING

Abstract

This research aimed to determine the influence of the characteristics of management accounting information on managerial performance with environmental uncertainty and business strategy as a moderating variable. This research used contingency theory to explain that the environmental uncertainty condition and business strategy is one contingency factor in the organization design. The object of this research is the manager of the Central Java Regional Banking Company. The number of samples used in this research as many as 65. Data were analyzed using statistical descriptive, classical assumption test and hypothesis test with simple regression analysis and moderated regression analysis The results of this research stated that there are significant the use of information characteristic of broad scope, timeliness, aggregation, integration and managerial performance. Regression results indicate that the characteristics of the of information broad scope and integration positive effect on managerial performance at Prospector's business strategy and information characteristic of broad scope, timeliness, aggregation, integration positive effect on managerial performance at environmental uncertainty high.