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Pengaruh Desentralisasi, Ketidakpastian Lingkungan, dan Interdependensi Organisasi terhadap Karakteristik Sistem AKuntansi Manajemen pada Perusahaan Manufaktur di Jawa Timur.

Almatius S Marsudi, S.E. Ak. M.Si.

Jurnal Ilmiah Universitas WIdya Mandala Madiun No.01 XXVIII Januari 2005 ISSN:0854-1981

This stduy intends to identify the interactive effect of environmental uncertainty, structural decentralization and organizational interdependece on Management Accounting Systems (MAS) design. Management Accounting System was defined in term of perceived availability of caracteristics of information, namely, broad scope, timelines, agregration, and level of integration (Chenhall and Morris 1986).

Data is selected using random sampling. The analysis units for responses of 82 managers-production and marketing. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regression-multiplicative modeland MANOVA. In addition, an anlytical method of utilizing partial derivative to test the contingency relationship as advocated by Waterhouse and Tiesen (1978), Schoonhoven (1978), Gonvindarajan (1986), Chia (1995), and Nazaruddin (1998) WAS ALSO USED.

The study results are as follows: first, Decentralization, perceived environmental uncertainty and interdependence was associated with preference for broadscope information, perceived environmental uncertainty was associated with preference for timelines information, decentralization and perceived environmental uncertainty was associated with preference for agregated information, decentralization and interdependence was associated integrated information.

Second, the results provide support for the effects of perceived environmental uncertainty and organizational interdependence were, in part, indirect through their association decentralization.

 

 

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