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Journal : UPI YPTK Journal of Business and Economics

The Influence of Internal Control and Characteristics of Management Accounting Information Systems on Managerial Performance: Environmental Uncertainty as Moderating Variable Zahra, Siti; Petra, Berta Agus; Suryadi, Dodi
UPI YPTK Journal of Business and Economics Vol. 10 No. 2 (2025): May 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v10i2.300

Abstract

This study aims to determine the influence of internal control and Management Accounting Information Systems (MAIS) characteristics on managerial performance with environmental uncertainty as a moderating variable. In this study, the object used is PT Pelabuhan Indonesia This study aims to determine the influence of internal control and Management Accounting Information Systems (MAIS) characteristics on managerial performance with environmental uncertainty as a moderating variable. In this study, the object used is PT Pelabuhan Indonesia (Persero) Regional 2 Teluk Bayur. The sample was selected using a purposive sampling method with certain criteria needed in this study. The sample determination method used in this study was a total sampling of 30 people. The analysis technique in this study used the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach. The study's results prove that internal control has an insignificant influence on managerial performance. In contrast, the characteristics of the management accounting information system have a significant effect on managerial performance. Environmental uncertainty does not moderate the relationship between internal control and managerial performance. However, environmental uncertainty moderates the relationship between accounting information system characteristics and managerial performance. (Persero) Regional 2 Teluk Bayur. The sample was selected using a purposive sampling method with certain criteria needed in this study. The sample determination method used in this study was a total sampling of 30 people. The analysis technique in this study used the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach. The study's results prove that internal control has an insignificant influence on managerial performance. In contrast, the characteristics of the management accounting information system have a significant effect on managerial performance. Environmental uncertainty does not moderate the relationship between internal control and managerial performance. However, environmental uncertainty moderates the relationship between accounting information system characteristics and managerial performance.
Co-Authors Achmad Hufad Achmad, Faddia Risalah Agistin, Silvi Ahmad Fahrizi, Irgi Ahmad Fauzan Ainun Mardiah Al-Qadri, M. Sholehuddin Alawiah, Afriana Albina, Meyniar Aldy Ferdiyansyah Alvin Hidayat, Muhammad Andayani, Eti Adindah Puspita Anggraeni , Rina Apsyara, Tamara Ardiani , Rinda Arifin, Syahrul Arsyad, Rifky Qardhawi Arsyad, Rifqi Qardhawi Aslamiah Aslamiah Asniwati Azam, Zidan Khairul A’ida, Wanda Nur Basid Fuadi, Abdul Dalimunthe, Novia Irawan Deristian, Zaidan Andra Diani Ayu Pratiwi Dodi Suryadi, Dodi Fadhlia, Fadhlia Fathurohman, Imron Fitri, Siti Ulfa Rifa’atul Hasanah, Siti Rabbiatul Hasibuan, Muhammad Rifky Azhar Hermansyah Hermansyah Irvan, Mohammad Jaya, I Kadek Yuda Kartini Kartini Kurniawan Kurniawan Kustiawan, Winda Magi, Bahmid I Mawaddah, Arina Maya Oktavia, Enika Maysarah, Vivi Melisa, Ade Putri Nugraha, Puput Nur Alia Abdullah, Mirna Nur Hanifah Nur Rahman, Muhammad Zahran Nurholis Nurholis, Nurholis Nurpratiwi, Yulidian Nur’aeni, Yuni Oktavia, Restina P.S, Retno Anggraeni Permana, Rama Sandy Petra, Berta Agus Pribadi, Hasan Qhintara, Alika Faza Rahmadati, Rahmadati Ramadan, Syahrul Ramadani, Khayrani Ramadhan, Melja Ramadhan, Syahrur Gilang Ramayati, Ramayati Retsa Rizaldi Mujayapura, Muhammad Revindha, Laras Rizki, Fakhri Sajida, Inayah Salsabila, Khalishah Salsabila, Salsabila Satria, Gunawan Dwi Sholihah, Nurlailiyah Aidatus Siti Yuyun Rahayu Fitri Sofiah M.T. Subagio, Febriyana Sudarmansyah, Halwatia Malika Atsni Sumaedi, Ade SUMARNI ZAINUDDIN Swarnawati, Aminah Syamsir Syamsir Tambunan, Toman Sony Tarigan, Nur Citra Naadirah Br Uswatun Hasanah Wardaya, Sulistya Wati, Hersa Aulia Wijaya, Saif Harits Wulandari, Alia Yani Achdiani Zakia Azzahro, Umi