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UEU » Journal » Manajemen Posted by [email protected] at 20/10/2017 14:07:38 • 1012 Views
PERFORMANCE MODEL: ENVIRONMENTAL UNCERTAINTY, DECENTRALIZATION OF AUTHORITY AND BUSINESS STRATEGY ON MANAGERIAL PERFORMANCE (PROPERTY AND REAL ESTATE AND FOOD AND BEVERAGE SECTORS LISTED ON INDONESIA STOCK EXCHANGE)Created by :
Rilla Gantino ( [email protected] ) Endang Ruswanti Taufiqur Rachman
Subject: | BUSINESS STRATEGY | Alt. Subject : | STRATEGI BISNIS | Keyword: | MANAGEMENT PERFOMANCE
BUSINESS STRATEGY
ENVIRONMENTAL UNCERTAINTY |
Description:
This study aims to create a performance prediction model by calculating the influence of
environmental uncertainty, decentralization of authority, business strategy on performance with management
accounting information system variables as a mediation variable. The study used primary data by distributing
questionnaires to 51 companies listed on Indonesia stock exchanges in property and real estate sector and
Food and Beverage sector. Data collected were 106 questionnaires from 32 companies (63%). Data processing
shows that there is influence of environmental uncertainty on management accounting information system
and performance. Further proves the effect of decentralization on management accounting information system
and performance then proves the influence of management accounting information system on performance.
However, management accounting information systems do not mediate the relationship of environmental
uncertainty, decentralization of authority, business strategy on performance.
Keywords : Environmental Uncertainty, Decentralization of Authority, Business Strategy, Management
Accounting Information System, Performance.
Date Create | : | 20/10/2017 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Journal-11_0004 | Collection ID | : | 11_0004 |
Source : International Journal of Economic Research Vol. 14 No. 12 2017
Relation Collection: Fakultas Ekonomi Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @2017 Perpustakaan Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/performance-model-environmental-uncertainty-decentralization-of-authority-and-business-strategy-on-managerial-performance-property-and-real-estate-and-food-and-beverage-sectors-listed-on-indonesia-stock-exchange-9395.html
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