JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMENĀ  September

Pengaruh Teknologi Informasi Dan Ketidakpastian Lingkungan Terhadap Kualitas Sistem Informasi Akuntansi Manajemen (Studi Kasus di PT Cempaka Mega Mandiri)

Stela Marsela Ditty (Universitas Pamulang)
Listiya Ike Purnomo (Universitas Pamulang)



Article Info

Publish Date
08 Aug 2026

Abstract

Abstrack - This study aims to analyse the influence of information technology and environmental uncertainty on the quality of management accounting information systems at PT Cempaka Mega Mandiri. The research method used is a quantitative method with an associative approach. The population in this study amounted to 106 employees of PT Cempaka Mega Mandiri with a sampling technique using saturated sampling so that the entire population was used as a research sample. Data were obtained through distributing questionnaires with a Likert scale and analyzed using multiple linear regression tests. The results of the study indicate that information technology and environmental uncertainty simultaneously have a significant effect on the quality of management accounting information systems. Partially, information technology has a significant effect on the quality of management accounting information systems, as well as environmental uncertainty which has a significant effect on the quality of management accounting information systems. The coefficient of determination (R²) value of 0.682 indicates that 68.2% of the quality of management accounting information systems can be explained by information technology and environmental uncertainty variables, while the remaining 31.8% is influenced by other variables not examined. The results of this study indicate that the optimal application of information technology and the company's ability to respond to environmental uncertainty are important factors in improving the quality of management accounting information systems at PT Cempaka Mega Mandiri.

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Journal Info

Abbrev

jaem

Publisher

Subject

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

Description

JURNAL AKADEMIK EKONOMI DAN MANAJEMEN (JAEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...