Pengaruh Pemanfaatan Teknologi Informasi, Karakteristik Informasi Sistem Akuntansi Manajemen, Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial

Abstract

This study aims to obtain empirical evidence about the extent of the influence of  information technology, management accounting system charactheristics and environmental uncertainty on managerial performance.

This research is causative. The population  is a banking services company in the city of padang, about  26 companies. The sample was (total sampling) the respondent general manager, operations manager and marketing manager as many as 78 people. Collection methods using questionaires. Data is is the primary data source. Analizing date using multiple regression F test, test R²,and t test.

The result of this study indicate (1) using technologi information, management information. Accounting system characteristics, and environmental uncertainty simultaneously affect managerial performance with the amount of R² 41.3%. (2) the use of information technologi have significance positive effect on managerial performance with t_count>t_table (2.042), with a significanc level of 0.030< α β coefficient of 0.05 and a positive value that is equal to 0.554 (H₁ acceptep).  (3) the characteristics of management accounting information system have a significant positive effect on managerial performance with t_count>T_table (2.682>2.042), with a significance level of 0.012, < α 0,05 and β coefficient positive value is equal to 0.268. (H₂ accepted). (4) uncertainty of the environment have a significant negative effect on managerial performance with t_count>T_table (-2.228>-2.042)with a significant level of 0.034 < α 0.05 and β coefficient negative value that is equal to -0.227 (H₃ accepted).

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Keywords: technologi information, management accounting system, Environmental Uncertainty.