Pengaruh Power Distance Dan Collectivism Terhadap Pengambilan Keputusan Akuntansi Manajemen Pada UMKM Di Wilayah Kabupaten Sikka

Bongo, Venansia Aprilia Mina
Maria Nona Dince
Yoseph Darius Purnama Rangga

Pusat Publikasi Ilmu Manajemen
Vol. 4 No. 3 (2026): Juli: Pusat Publikasi Ilmu Manajemen

This study aimed to examine the effect of power distance and collectivism on management accounting decision-making in MSMEs in Sikka Regency. This study used a quantitative approach with primary data obtained from distributed questionnaires. The study used a sample of 100 MSME actors in Sikka Regency who met the predetermined criteria. The analytical method used included multiple linear regression analysis. The results of the analysis showed that power distance had a positive and significant effect on management accounting decision-making. Collectivism also had a positive and significant effect on management accounting decision-making. In addition, power distance (X1) and collectivism (X2) simultaneously had a significant effect on management accounting decision-making (Y).