Pengaruh Intensitas Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Ketidakpastian Lingkungan Sebagai Variabel Intervening (Studi Empiris Perusahaan Manufaktur di Kota Padang)

Abstract

This study aimed to examine: 1) the effect of the intensity of management accounting information on managerial performance. 2) Effect of intensity of management accounting information on environmental uncertainty. 3) Effect of environmental uncertainty on managerial performance. 4) Effect of intensity of management accounting information on managerial performance through environmental uncertainty.

Population  of this results manufakturing company in Padang city. Sample selection user purposive sampling method. Data used in this study primary data. Statistical test model rate analisys, collected by survey method.

The results of stastical test showed that: 1) the intensity of management accounting information had no significant positive effect on managerial performance, 2) the intensity of management accounting information is a significant negative effect on the environment of uncertainty, 3) significant negative environmental uncertainty on managerial performance, 4) intensity of management accounting information affects significant positive impact on managerial performance through environmental uncertainty.

For manufacturing companies, it should optimize the intensity of management accounting information, thus increasing the information needed. In order to respond to environmental uncertainty encountered in the planning, control and decision-making that can enhance managerial performance.Key words: budgetary participation, budgetary slack, leadership, organizational culture.

Key words: intensity of management accounting information, managerial performance, environmental uncertainty.