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

Abstract

ABSTRACT This study aimed to examine the effect of two contextual variables: task uncertainty and decentralization on managerial performance by management accounting system (MAS) as the intervening variable. This study also examined the effect of contextual variables on management accounting system (MAS), the effect of MAS on managerial performance, either directly or moderated by those two contextual variables. Respondents of this study were functional managers of large scale manufacture companies in Central Java Province. There were 60 respondents for the study samples, who were used for the subject of data analysis using Sobel test and SPSS Macro Syntax. Results of the study indicated as the followings: there is positive effect of decentralization to management accounting system, there is negative effect of task uncertainty to management accounting system, there is positive effect of management accounting system to managerial performance. From these relationships it was evidenced that MAS was able to mediate the effect of decentralization to managerial performance, but MAS wasn’t able to mediate the effect of task uncertainty to managerial performance. The effect of MAS and managerial performance could not be moderated by the two contextual variables. This study only examined manufacture companies. Therefore, the result could not be generalized for other setting, such as for service or trade companies. Keywords : task uncertainty, decentralization, management accounting system (MAS), managerial performance