JURNAL BISNIS STRATEGI
Vol 8, No 6 (2001): Desember

THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization

Ritonga, Kirimizi (Unknown)
Zainuddin, Yuserrie (Unknown)

Article Info

Publish Date
08 Apr 2017

Abstract

This study examines the effect of perceived enviromental uncertainty (PEU) on the design of management accounting system (MAS)which is moderated by decentralization. MAS is design to provide chief executive officers information to make decision. PLANNING, AND CONTROLING WAS DEFINED in trems of the extent to which managers use the information characteristics of broad scope, timeliness, and aggregation, drawn from the manufacturing companies in jakarta, tangerang bogor, and karawang. The questionnaire survey, which was analyzed by using a regression analyzed by using a regresion analysis, suggesis that PEU have an effect on the aggregated MAS information moderated by decentaralization  

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Journal Info
JURNAL BISNIS STRATEGI
Website

Abbrev

jbs

Publisher

Universitas Diponegoro

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Bisnis Strategi ( P-ISSN : 1410-1246, E-ISSN : 2580-1171 ) is an open access and peer-reviewed published by Department of Magister Management, Faculty of Economics and Business, Universitas Diponegoro, Indonesia. This journal published twice a year (juli and desember). The scope of journal is ...