|PENGARUH SISTEM AKUNTANSI MANAJEMEN, DESENTRALISASI DAN PERCEIVED ENVIRONMENTAL UNCERTAINTY ( PEU ) TERHADAP KINERJA MANAJERIAL : THREE WAY INTERACTION|
Penulis: Rustiana – Universitas Atma Jaya Yogyakarta [ 25/6/2007 ]
The study has two purpose. First, to investigated the interaction effects of design management accounting system, decentralization, and PEU on managerial performance. Second, to found the combination impact of level of decentralization, characteristics of information management accounting systems, and level of PEU. The respondent drawn from marketing and production managers in the firms that are listing on Indonesia Capital Market Directory. The responses of 79 samples to a questionnaire survey were analyzed by examining the regression equations for three way interaction model and partial deviates of the equations. The results support the contingent relationship between level of decentralization and broad scope information management accounting systems were associated with higher managerial performance under conditions of high PEU.
Keywords : Management Accountancy System, Decentralization, Perceived