PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN STRUKTUR ORGANISASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN IMPLIKASINYA TERHADAP KUALITAS INFORMASI AKUNTANSI MANAJEMEN

The purpose of this research is to examine and analyze the influence of environmental uncertainty and organizational structure to changes in the quality of management accounting information system and its implications on the quality of management accounting information. The phenomenon that occurs in some companies in Indonesia shows that the management accounting information system at the company has not qualified so that the impact on the quality of accounting information management. The data of this study were obtained through survey by distributing questionnaires to manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Testing data using Partial Least Square (PLS). The research method used explanatory research method. The results showed that the environmental uncertainty affect the quality of management accounting information system, while the organizational structure shows the results do not affect the quality of management accounting information system. The simultaneous, environment uncertainty and organizational structure affect the quality of management accounting information systems and implicate the quality of management accounting information.

1.  UEU-Article-9197-UEU-Article-9197-5_0020.Image.Marked.pdf - 859 KB

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