COMPETITION, ENVIRONMENTAL UNCERTAINTY, AND MANAGERIAL PERFORMANCE: THE MEDIATION ROLE OF MANAGEMENT ACCOUNTING SYSTEMS

Title: COMPETITION, ENVIRONMENTAL UNCERTAINTY, AND MANAGERIAL PERFORMANCE: THE MEDIATION ROLE OF THE MANAGEMENT ACCOUNTING SYSTEM

Author: IZMI DWIRA ERIANI

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 determine the effect of competitive intensity and perceived environmental uncertainty on management accounting systems and managerial performance. This research is descriptive quantitative research with associative research methods and explanatory research. Data was obtained using questionnaire techniques with a sample size of 216 business unit managers in companies in the PT area. Surabaya Industrial Estate Rungkut. Data analysis in this research includes structural model testing using the WarpPLS application. The research results show that competitive intensity and perceived environmental uncertainty have a positive influence on the management accounting system, competitive intensity and perceived environmental uncertainty have no effect on managerial performance, and the management accounting system can mediate the influence of competitive intensity and perceived environmental uncertainty on managerial performance.

Keywords: competitive intensity, perceived environmental uncertainty, managerial performance, management accounting system

Sources: http://repository.unair.ac.id/87234/