PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING

This study aimed to get empirical evidence on Uncertainty Moderating Effect of Environmental Variables on the relationship between Information Systems Management Accounting and Managerial Performance in hospitality establishments in the city of Palembang. Samples were determined using purposive sampling method. The research sample is obtained by 51 respondents. Hypothesis testing using multiple regression analysis method with SPSS ver. 20. The test results indicate that the hypothesis that the effect of management accounting systems on managerial performance with environmental uncertainties and as a moderating variable in hospitality establishments in the city of Palembang, was rejected.

Keywords: system management accounting, managerial performance, environmental uncertainty