Management Accounting Systems and Company Performance: The Moderating Role of Corporate Risk Management and Environmental Uncertainty

Title: Management Accounting Systems and Company Performance: The Moderating Role of Corporate Risk Management and Environmental Uncertainty

Author: Pungki Andriani Setiadi

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

The aim of this research is to empirically test whether environmental uncertainty and company risk management moderate the influence of management accounting systems on company performance. This research is quantitative research. The data acquisition method uses a questionnaire. The population of this research is manufacturing companies in the Surabaya Industrial Estate Rungkut (SIER) area. The sample was obtained using the Slovin Formula with a sample size of 207 respondents. Data analysis in this study used moderated regression analysis (MRA). The research results show that environmental uncertainty and company risk management moderate the influence of management accounting systems on company performance

Keywords: Company Performance, Management Accounting System, Environmental Uncertainty, Company Risk Management

Sources: http://repository.unair.ac.id/94552/