Pengaruh Ketidakastian Lingkungan Eksternal terhadap Kualitas Sistem Informasi Akuntansi Manajemen

Balia Alviana Juwardi, Nurleli Nurleli

Abstract


Abstract. The management accounting information system has an important role in helping managers with various activities such as planning and decision making so that the resulting information system must be of high quality. The purpose of this research is to explain the implementation and influence of theouncertainty of the externaloenvironment andotheoquality of management accountingo information systems in State-Owned Enterprises (SOEs) in Bandung. The method used in this research is the verification method with a quantitative approach. With primary data source and data collection technique is a question naire. The population of this research is all State Owned Enterprises (SOEs) in Bandung. Testing the hypothesis used in this study using simple linear regression analysis. The results show that the uncertainty of the external environment and the quality of the management accounting information system in the State-Owned Enterprises (SOEs) in Bandung are included in good criteria, because they have been able to apply the principles of external environmental uncertainty and the quality of the management accounting information system is good. The results of hypothesis testing indicate that the uncertainty of the external environment affects the quality of the management accounting information system.

 Keywords: External Environmental Uncertaintyo, Quality Management Accounting Information System, State Owned Enterprises (SOEs)

 

Abstrak. Sistem informasi akuntansi manajemen memiliki peran penting guna membantu manajer atas berbagai aktivitas seperti perencanaan serta pengambilan keputusan sehingga sistem informasi yang dihasilkan harus berkualitas. Tujuan dari penelitian ini menjelaskan penerapan serta pengaruh ketidakpastian lingkungan eksternal dan kualitas sistem informasi akuntansi manajemen di  perusahaan Badan Usaha Milik Negara (BUMN) di Kota Bandung. Metode yang digunakan penelitian ini adalah metode verifikatif dengan pendekatan kuantitatif. Dengan sumber data primer dan teknik pengumpulan datanya ialah kuesioner. Populasi penelitian ini seluruh perusahaan Badan Usaha Milik Negara (BUMN) di Kota Bandung. Pengujian hipotesis yang digunakan dalam penelitian ini menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa ketidakpastian lingkungan eksternal dan kualitas sistem informasi akuntansi manajemen (SIAM) pada perusahaan Badan Usaha Milik Negara (BUMN) di Kota Bandung termasuk dalam kriteria baik, karena telah mampu menerapkan prinsip-prinsip ketidakpastian lingkungan eksternal dan kualitas sistem informasi akuntansi manajemen (SIAM) yang baik. Hasil pengujian hipotesis menunjukkan bahwa ketidakpastian lingkungan eksternal berpengaruh kepada kualitas sistem informasi akuntansi manajemen.

Kata kunci: Ketidakpastian Lingkungan Eksternal, Kualitas Sistem Informasi Akuntansi Manajemen, Badan Usaha Milik Negara (BUMN)


Keywords


Ketidakpastian Lingkungan Eksternal, Kualitas Sistem Informasi Akuntansi Manajemen, Badan Usaha Milik Negara (BUMN)

Full Text:

PDF

References


AntaraNews. 2015. Mentri Perikanan akui data kurang akurat. tersedia di www.antaranews.com. [14/11/2019]

Chenhall & Morris. 2013. The impact of structure, environment and interdependence on the perceived usefulness of management accounting systems. Journal The accounting review, Vol. 61 1 pp. 16 -35

Chia, Y.M. 1995. Decentralization management accounting system, MAS Information characteristics and their interaction effects on managerial performance. Jurnal of Business finance and Accounting. Vol22,pp 811-830

Duncan,oR. Bo(1972). Characteristics of Organizational Environments and Perceived Environmental Uncertainty. 17,o313-327.Retrieved from http://owww.jstor.org/stable/2392145

Hansen, Don R. & Mowen, Maryanne M. 2004. Manajemen Accaunting. Salemba Empat

Haque, Zahirul. 2006. Strategic Management Accounting: Concept,processes and Issues., Edition two. Australia: pearson Education.

Heidman,M., Schäffer, U., & Strahringer,S. (2008). Exploringothe Role of Management Accounting Systems in Strategic Sens making. Informations Systems Management, 244-257. doi:doi.org/10.1080/10580530802151194

Miliken, F. J. (1987). Three Types of Perceived Uncertainty About the Environment:State.Effect and ResponsUncertainty.Academy of Management Review, 12. doi:10.5465/amr.1987.4306502

Mc. Leod. Reymond. 2001. Sistem Informasi Manajemen jilid dua. Salemba Empat

Siregar, Baldric. 2013. Manajemen Accounting. Salemba Empat




DOI: http://dx.doi.org/10.29313/.v6i2.23982

Flag Counter