PENGARUH KETIDAKPASTIAN TUGAS DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL DENGAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur di Jawa Tengah)

Abstract

ABSTRACT This research aims to examine the effect of task uncertainty and decentralization on the managerial performance using management accounting system as the intervening variable. This study is a research replication conducted by Soobaroyen and Poorundersing (2008); the object of the research was the manufacturing companies located in Central Java, Indonesia. This research employed contingency and information processing theories. The study belonged to empirical research using the convenience sampling technique in the data collection. The data was obtained by sending questionnaire to 77 production, marketing, and financial managers of manufacturing companies located in Central Java, Indonesia. The data analysis was conducted using Structural Equation Model (SEM) and SmartPLS (Partial Least Square) program. The result of hypotheses testing shows that hypotheses supported are the hypothesis 3c (there is an effect of task uncertainty on the managerial performance if it is mediated by aggregation of Management Accounting System) and hypothesis 4a until 4d that examine the effect of decentralization on the managerial performance if it is mediated by broad scope of management accounting system (H4a), timeliness (H4b), aggregation (H4c) and integration (H4d). Meanwhile, the hypothesis rejected is the hypothesis 1 (there is no effect of task uncertainty on the managerial performance), hypothesis 2 (there is no effect of decentralization on the managerial performance), and hypothesis 3a (there is no effect of task uncertainty on the managerial performance if it is mediated by broad scope of Management Accounting System), hypothesis 3b (there is no effect of task uncertainty on the managerial performance if it is mediated by timeliness of Management Accounting System) and hypothesis 3d (there is no effect of task uncertainty on the managerial performance if it is mediated by integration of Management Accounting System). The result of research confirms the evidence of previous studies, there is no direct effect between task uncertainty and decentralization on the managerial performance. In addition, the management accounting system proves as the variable mediating the effect of decentralization on managerial performance. Keywords: Task uncertainty, Decentralization, Management Accounting System, Managerial, Structural Equation Model (SEM), Partial Least Square, Information Processing Theory.