DECENTRALIZATION AND ENVIRONMENTAL UNCERTAINTY AS MODERATING INFLUENCES MANAGEMENT ACCOUNTING SYSTEM ON MANAGERIAL PERFORMANCE

Heri Setiyawan, Halimah Sari

Abstract


The research aims to obtain empirical facts related to roles decentralization and uncertainty as moderators relationship between management accounting systems (SAM) and performance managerial. The research location is at the BPD sub-branch office Bali. The sample determination method in research is purposive sampling and obtained 74 business section heads and operations are selected to be sampled according to the criteria minimum one year position. Hypothesis testing uses MRA or moderated regression analysis. Research result suggests that management accounting systems (SAM) do not affect managerial performance, decentralization and Environmental uncertainty acts as a homologizer moderator and does not moderate the effect of SAM on managerial performance

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