Persepsi Manajer tentang Pengaruh Informasi Akuntansi terhadap Kinerja : Budaya, Ketidakpastian Lingkungan Sebagai Variabel Moderating

M, Enny Susilowati

Jurnal Ilmu Ekonomi ASET
Vol 12, No 1 (2010)

The research examined the effect of Accounting Information toward ManagerialPerformance by examining Organizational Culture and Perceived Environmental Uncertaintyas a moderating variables. This research used samples of Manager of PT Shield On Servicesin Indonesia. The total number of the research was 75 respondents selected by using sensusmethods. The data was collected by distributing questioners. From 75 questioners which weredistributed, there were 44 respondents giving back and they could be processed and alsoanalyzed. The hypothesis testing model used Partial Least Square analysis (PLS) . The result ofthe research showed that Accounting Information affected positively on Manager Performance.Organizational Culture affected positively on Manager Performance and its interactions.However, Perceived Environmental Uncertainty affected negatively on Manager Performance.The positive result in Organizational Culture gave the impact for PT Shield on Service to morefocus to apply the Organization Culture orienting at manager especially in participative decisionmaking, manager held more responsibility to conduct every decision managerial from lowermanager until top manager.Keywords : Accounting Information, Culture Organizational, Perceived EnvironmentalUncertainty, Manager Performance.