Managerial Performance Influenced By Management Accounting Systems With Decentralization And Environmental Uncertainty As Moderation

Ida Ayu Gede Weda Satya Bawanti (Faculty of Economics and Business, Universitas Udayana, Indonesia)
Komang Ayu Krisnadewi (Faculty of Economics and Business, Universitas Udayana, Indonesia)

E-Jurnal Akuntansi
Vol. 33 No. 4 (2023)

The research aims to obtain empirical facts regarding the role of decentralization and uncertainty as a moderator of the relationship between the management accounting system (SAM) and managerial performance. The research location is at the BPD Bali sub-branch office. The method of determining the sample in this study was purposive sampling and obtained 74 heads of business and operational sections who were selected to be sampled with the criteria for a minimum position of one year. Hypothesis testing uses MRA or moderated regression analysis. The results showed that the management accounting system (MAS) did not affect managerial performance, decentralization and environmental uncertainty acted as a moderator homologist and did not moderate the effect of MAS on managerial performance.