Pengaruh Ketidakpastian Lingkungan dan Sistem Akuntansi Manajeman Terhadap Kinerja Manajerial Perusahaan Ritel

Astuti, Widia (2021) Pengaruh Ketidakpastian Lingkungan dan Sistem Akuntansi Manajeman Terhadap Kinerja Manajerial Perusahaan Ritel. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of environmental uncertainty and management accounting system on the managerial percormance of retail companies. The population in this study are retail company in the city of Palembang. The sample in this study was 100 respondents using non-probability sampling method. The data collection tool used in this study was a questionnaire. The data analysis technique used in this research is using validity test, reliability test, classical assumption test, and multiple regression analysis with the help of SPSS program. The results in this study indicate that there is a positif and significant effect of the environmental unvertainty on the managerial percormance of retail companies. This indicates that the higher the level of environmental uncertainty ecperienced by managers,the higher the managerial performance. There is a positive and significant effect of management accounting system on managerial performance. This indicates that the better The company’s management accounting system, the higher the managerial performance. Keywords: Environmental Unvertainty, Management Accounting, System Managerial Percormance

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