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Muhammad Dahlan
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Economics, Econometrics & Finance

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The Effect of Management Accounting Systems on Company Performance, External Environmental Uncertainty as a Moderating Variable Muhammad Dahlan
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 01 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.137 KB) | DOI: 10.36406/ijbam.v1i1.540

Abstract

The objective of this empirical research is how to effect of the relationship between management accounting systems and firm performance, and if the perceived environmental uncertainty as a moderating variable. The method of study is mail quesionaire destribute to units analysis of finance director or operation director or marketing director, and than we have 57,05% responcy rate. The results of this study indicate are the positively relationship between characteristics of management accounting information systems and firm performance, and do not confirm the effect of management accounting systems on the firm performance, if the perceived environmental uncertainty as a moderating variable. The second results were not consistent within previous research.
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