EFFECT OF INFORMATION LITERACY AND TOLERANCE OF AMBIGUITY ON MANAGERIAL PERFORMANCE OF SMEs

Meutia Meutia (University of Sultan Ageng Tirtayasa)
Tubagus Ismail (University of Sultan Ageng Tirtayasa)
Nurul Ummi (University of Sultan Ageng Tirtayasa)
Desiana Rahmawati (University of Sultan Ageng Tirtayasa)

Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter
Vol 9 (2019): the 9th AIC on Social Sciences, Syiah Kuala University

The managerial performance of the company needs to be improved. Expertise in accessing and evaluating information effectively performed by a manager and the ability to identify, collect, select and analyze accounting data that will assist management in making strategic decisions and for assessing organizational effectiveness. This study aims to investigate the effect of Information Literacy, Tolerance of Ambiguity, Strategic Management Accounting and Managerial Performance. Respondents in this study were fifty-two SME owners or managers in Banten province. The study data analysis used Partial Least Square (PLS) software. The study results found that Information Literacy variable had a positive effect on Strategic Management Accounting, Tolerance of Ambiguity had a positive effect on Managerial Performance, Strategic Management Accounting had a positive effect on Managerial Performance, Information Literacy variable had a positive effect on Managerial Performance.