Determining The Moderating Effect of perceived Environmental Uncertainty - Management Acounting Information Systems Relationship In Indonesia Manufacturing Companies  

Oleh:

Ritonga, Kirmizi

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 13 no. 1 (Jun. 2009), page 1-12.
Topik: PEU; MAIS; Manufacturing Companies; Decentralization

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information sytem (MAIS) which is moderated by decentralization. MAIS is design to provide chief executive officers information to make decision, planning, and controlling was defined in terms of the extent to which managers use information characteristics of broad scope, timeliness, and aggregation in manufacturing firms. The study of 158 chief executive officers that have responsible for an organization, drawn from the manufacturing companies in Jakarta. Tanggerang Bogor and Kerawang. The questionnaire survey, which was analyzed by using a regression analysis, , suggests that PEU have an effect on the aggregated MAS information moderated by decentralization

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