Desentralisasi dan Ketidakpastian Lingkungan sebagai Pemoderasi Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial
Abstract
The research aims to obtain empirical facts regarding the role of decentralization and uncertainty as a moderator of the relationship between the management accounting system (SAM) and managerial performance. The research location is at the BPD Bali sub-branch office. The method of determining the sample in this study was purposive sampling and obtained 74 heads of business and operational sections who were selected to be sampled with the criteria for a minimum of one year's position. Hypothesis testing uses MRA or moderated regression analysis. The results showed that management accounting systems (MAS) did not affect managerial performance, decentralization and environmental uncertainty acted as moderators and did not moderate the effect of MAS on managerial performance.
Keywords: Managerial Performance; MAS; Decentralization; Environmental Uncertainty
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References
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JawaPos.com. (2013). Kasus dugaan tindak korupsi dana kredit Bank Pembangunan Daerah Bali. 1–5.
Kesumawati, N. K. A., Asri Dwija Putri, I. G. A. M., & Dwirandra, A. A. N. B. (2019). The Role Of Business Strategies, Environmental Uncertainty And Decentralization As Moderating The Effect Of Management Accounting Systems On Managerial Performance. International Research Journal of Management, IT and Social Sciences, 6(3), 37–45. https://doi.org/10.21744/irjmis.v6n3.627
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Melasari, R., & Handayani, F. (2018). Pengaruh Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Pt. Sinar Mas Kempas Jaya. Jurnal Akuntasi Dan Keuangan, 7(2), hal. 1-15.
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Ngo, Q. H. (2020). Effectiveness of Management Accounting System in Public Healthcare Sector: An Empirical Investigation in Vietnam. Asian Journal of Business and Accounting, 13(2), 147–180. http://ajba.um.edu.my/index.php/AJBA/article/view/23068
Prihatningtyas, C. N., Rispantyo, & Kristianto, D. (2018). Pengaruh Ketidakpastian Lingkungan, Desentralisasi, dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 14(13), hal. 169-179.
Rötzel, P. G., Stehle, A., Pedell, B., & Hummel, K. (2019). Integrating Environmental Management Control Systems to Translate Environmental Strategy Into Managerial Performance. Journal of Accounting and Organizational Change, 15(4), 626–653. https://doi.org/10.1108/JAOC-08-2018-0082
Sari, N. (2014). Pengaruh Ketidakpastian Lingkungan Terhadap Kinerja Perusahaan Melalui Karakteristik Informasi Sistem Akuntansi Manajemen Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur di Kota Padang). Jurnal Akuntansi FE Universitas Negeri Padang, 2(3), hal. 1-25.
Silitonga, N. (2019). Pengaruh Penerapan Sistem Akuntansi Manajemen Dan Budaya Organisasi Terhadap Kinerja Manajerial Bank. Jurnal Analisa Akuntansi Dan Perpajakan, 2(2), hal. 15-29. https://doi.org/10.25139/jaap.v2i2.1393
Singh, N. P. (2020). Managing Environmental Uncertainty for Improved Firm Financial Performance: The Moderating Role Of Supply Chain Risk Management Practices On Managerial Decision Making. International Journal of Logistics Research and Applications, 23(3), 270–290. https://doi.org/10.1080/13675567.2019.1684462
Suryani. (2019). Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial dengan Ketidakpastian Lingkungan dan Desentralisasi sebagai Variabel Moderating. Jurnal Akuntansi & Keuangan, 8(1), hal. 32-51.
Taqiroh, U., Darmayanti, N., & Dientri, A. M. (2020). Pengaruh Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial (Study Pada PT. Stars Internasional Cabang Bojonegoro dan Lamongan). Jurnal Analisa Akuntansi Dan Perpajakan, 3(2), hal. 35-46. https://doi.org/10.25139/jaap.v3i2.2185
Utama, M. S. (2016). Aplikasi Analisis Kuantitatif. Denpasar : CV. Sastra Utama.
Widjaja, G. (2016). Status Hukum Bank Pembangunan Daerah. Jurnal Hukum Dan Bisnis (Selisik), 2(3), hal. 29-39. http://journal.univpancasila.ac.id/index.php/selisik/article/view/637
Azhari, M., Herwanti, T., & Pituriningsih, E. (2020). Faktor Yang Mempengaruhi Kinerja Manajerial Perbankan Syariah Di Kota Mataram. Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi, 7(3), hal. 533-547. https://doi.org/10.35794/jmbi.v7i3.31149
Cahyaningrum, H. Y., & Suprapti, S. (2016). Pengaruh Karakteristik Informasi Akuntansi Dan Desentralisasi Terhadap Kinerja Manajerial (Studi Pada Palang Merah Indonesia Provinsi Jawa Tengah). Jurnal Ilmiah UNTAG Semarang, 5(2), hal. 83-99.
Darvishmotevali, M. (2019). Decentralization and Innovative Behavior: The Moderating Role of Supervisor Support. International Journal of Organizational Leadership, 8(1), 31–45. https://doi.org/10.33844/ijol.2019.60204
Desmiyawati. (2010). Pengaruh Desentralisasi, Ketidakpastian Lingungan dan Sistem Akuntansi Manajemen terhadap Kinerja Manajerial. Pekbis Jurnal, 2(3), hal. 346-354.
Drazin, R., & de Ven, A. H. Van. (1985). Alternative Forms of Fit in Contingency Theory. Administrative Science Quarterly, 30(4), 514–539. https://doi.org/10.2307/2392695
Duncan, R. B. (1972). Characteristics of Organizational Environments and Perceived Environmental Uncertainty. Administrative Science Quarterly, 17(3), 313–327. https://doi.org/10.2307/2392145
Dwinarian, F., Asnawi, M., & Sanggenafa, M. (2017). Pengaruh Desentralisasi dan Sistem Akuntansi Manajemen terhadap Kinerja Manajerial (Studi Kasus di Perbankan Kota Jayapura dan Kabupaten Jayapura). Jurnal Akuntansi & Keuangan Daerah, 12(1), hal. 39-55.
Efendi, D., & Kusuma, E. A. (2021). The Role of the Management Accounting System and Decision-Making Style on Managerial performance. Jurnal Keuangan Dan Perbankan, 25(1), 144–161. https://doi.org/10.26905/jkdp.v25i1.5330
Fatah, R. H. A., & Setyadi, S. (2016). Kinerja Manajerial dan Persepsi Nasabah Terhadap Perbankan Syariah di Jawa Barat. Jurnal Ekonomi Dan Bisnis Islam, 1(2), hal. 167-194. https://doi.org/10.21093/at.v1i2.535
Febrianti, R., & Fitri, Y. (2019). Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen, Ketidakpastian Lingkungan, Dan Desentralisasi Terhadap Kinerja Manajerial (Studi Empiris Pada Perusahaan Bumn Di Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), hal. 456-470. https://doi.org/10.24815/jimeka.v4i3.12578
Fiktoriya, A., & Solovida, G. T. (2021). Pengaruh Teknologi Terhadap Kinerja Manajerial Dengan Karakteristik Sistem Akuntansi Manajemen (SAM) Sebagai Variabel Mediasi. Jurnal Forum Ekonomi, 23(3), hal. 391-404.
Fisher, J. (1995). Contingency-Based Research on Management Control Systems: Categorization by Level of Complexity. Journal of Accounting Literature, 14, 24–49.
Gordon, L. A., & Narayanan, V. K. (1984). Management Accounting Systems, Perceived Environmental Uncertainty And Organization Structure: An Empirical Investigation. Journal Accounting, Organizations and Society, 9(1), 33–47. https://doi.org/10.1016/0361-3682(84)90028-X
Gul, F. A., & Chia, Y. M. (1994). The Effects Of Management Accounting Systems, Perceived Environmental Uncertainty And Decentralization On Managerial Performance: A Test Of Three-Way Interaction. Journal Accounting, Organizations and Society, 19(4–5), 413–426. https://doi.org/10.1016/0361-3682(94)90005-1
Hall, M. (2008). The Effect of Comprehensive Performance Measurement Systems On Role Clarity, Psychological Empowerment and Managerial Performance. Accounting, Organizations and Society, 33(2–3), 141–163. https://doi.org/10.1016/j.aos.2007.02.004
Ikhtiyarini, P. F., & Machmuddah, Z. (2019). Sistem Akuntansi Manajemen Memediasi Gaya Kepemimpinan dan Desentralisasi Terhadap Kinerja Manajerial. E-Jurnal Universitas Kristen Satya Wacana, 2(1), hal. 89-108. https://doi.org/10.24246/persi.v2i1.p89-108
Irwandi, S. A., Ghozali, I., & Pamungkas, I. D. (2020). Can Environment Uncertainty Risk and Environment of Management Accounting System Affect Managerial Performance? Journal Quality - Access to Success, 21(177), 31–37.
JawaPos.com. (2013). Kasus dugaan tindak korupsi dana kredit Bank Pembangunan Daerah Bali. 1–5.
Kesumawati, N. K. A., Asri Dwija Putri, I. G. A. M., & Dwirandra, A. A. N. B. (2019). The Role Of Business Strategies, Environmental Uncertainty And Decentralization As Moderating The Effect Of Management Accounting Systems On Managerial Performance. International Research Journal of Management, IT and Social Sciences, 6(3), 37–45. https://doi.org/10.21744/irjmis.v6n3.627
Lempas, Y., Ilat, V., & Sabijono, H. (2014). Desentralisasi dan Sistem Akuntansi Manajemen terhadap Kinerja Manajer pada PT. Sinar Galesong Prima Manado. Jurnal EMBA, 2(1), hal. 431-440. https://ejournal.unsrat.ac.id/index.php/emba/article/view/4007%0Ahttps://ejournal.unsrat.ac.id/index.php/emba/article/view/4007/3521
Melasari, R. (2018). Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Strategi Bisnis Sebagai Variabel Moderasi Pada Pt. Pulau Sambu Guntung. Jurnal Akuntansi Dan Keuangan, 7(1), hal. 1-14.
Melasari, R., & Handayani, F. (2018). Pengaruh Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Pt. Sinar Mas Kempas Jaya. Jurnal Akuntasi Dan Keuangan, 7(2), hal. 1-15.
Milliken, F. J. (1987). Three Types of Perceived Uncertainty About the Environment: State, Effect, and Response Uncertainty. Academy of Management Review, 12(1), 133–143. https://doi.org/10.5465/amr.1987.4306502
Ngo, Q. H. (2020). Effectiveness of Management Accounting System in Public Healthcare Sector: An Empirical Investigation in Vietnam. Asian Journal of Business and Accounting, 13(2), 147–180. http://ajba.um.edu.my/index.php/AJBA/article/view/23068
Prihatningtyas, C. N., Rispantyo, & Kristianto, D. (2018). Pengaruh Ketidakpastian Lingkungan, Desentralisasi, dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 14(13), hal. 169-179.
Rötzel, P. G., Stehle, A., Pedell, B., & Hummel, K. (2019). Integrating Environmental Management Control Systems to Translate Environmental Strategy Into Managerial Performance. Journal of Accounting and Organizational Change, 15(4), 626–653. https://doi.org/10.1108/JAOC-08-2018-0082
Sari, N. (2014). Pengaruh Ketidakpastian Lingkungan Terhadap Kinerja Perusahaan Melalui Karakteristik Informasi Sistem Akuntansi Manajemen Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur di Kota Padang). Jurnal Akuntansi FE Universitas Negeri Padang, 2(3), hal. 1-25.
Silitonga, N. (2019). Pengaruh Penerapan Sistem Akuntansi Manajemen Dan Budaya Organisasi Terhadap Kinerja Manajerial Bank. Jurnal Analisa Akuntansi Dan Perpajakan, 2(2), hal. 15-29. https://doi.org/10.25139/jaap.v2i2.1393
Singh, N. P. (2020). Managing Environmental Uncertainty for Improved Firm Financial Performance: The Moderating Role Of Supply Chain Risk Management Practices On Managerial Decision Making. International Journal of Logistics Research and Applications, 23(3), 270–290. https://doi.org/10.1080/13675567.2019.1684462
Suryani. (2019). Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial dengan Ketidakpastian Lingkungan dan Desentralisasi sebagai Variabel Moderating. Jurnal Akuntansi & Keuangan, 8(1), hal. 32-51.
Taqiroh, U., Darmayanti, N., & Dientri, A. M. (2020). Pengaruh Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial (Study Pada PT. Stars Internasional Cabang Bojonegoro dan Lamongan). Jurnal Analisa Akuntansi Dan Perpajakan, 3(2), hal. 35-46. https://doi.org/10.25139/jaap.v3i2.2185
Utama, M. S. (2016). Aplikasi Analisis Kuantitatif. Denpasar : CV. Sastra Utama.
Widjaja, G. (2016). Status Hukum Bank Pembangunan Daerah. Jurnal Hukum Dan Bisnis (Selisik), 2(3), hal. 29-39. http://journal.univpancasila.ac.id/index.php/selisik/article/view/637
Published
2023-04-30
How to Cite
BAWANTI, Ida Ayu Gede Weda Satya; KRISNADEWI, Komang Ayu.
Desentralisasi dan Ketidakpastian Lingkungan sebagai Pemoderasi Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 4, p. 884-897, apr. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85172>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i04.p02.
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