Pengaruh Sistem Akuntansi Manajemen, Penggunaan Teknologi Informasi dan Ketidakpastian Lingkungan terhadap Kualitas Keputusan Produksi pada UMKM Bidang Kuliner Di Kota Prabumulih

Putri, Anggita Laras (2020) Pengaruh Sistem Akuntansi Manajemen, Penggunaan Teknologi Informasi dan Ketidakpastian Lingkungan terhadap Kualitas Keputusan Produksi pada UMKM Bidang Kuliner Di Kota Prabumulih. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This purpose of this study is to examine the management accounting system, information technology and environmental uncertainty to quality of decisions. This study uses Contingency Theory. The population is all UMKM culinary field in Prabumulih. Then the sample is UMKM culinary field in Prabumulih with puposive sampling criteria and with a total sample of 78 respondents. The data analysis is multiple regression analysis to know the effect of management accounting system, information technology and environmental uncertainty to quality of decisions. The result showed that management accounting system and information technology don’t have affect to quality of decisions, and environmental uncertainty have positive affect to quality of decisions. Keywords: management accounting system, information technology, environmental uncertainty, quality of decisions.

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