Pengaruh Persepsi Ketidakpastian Lingkungan Dan Persepsi Intensitas Persaingan Terhadap Penggunaan Karakteristik Informasi Sistem Akuntansi Manajemen Broadscope Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Tampubolon, Yunita Kristin Romauli
Subject
H Social Sciences (General)
Datestamp
2019-06-17 03:44:40
Abstract :
This study aimed to examine whether there is an influence perceptions of environmental uncertainty and perceived intensity of competition on the use of the characteristics of management accounting information system that is broadscpe. Data analysis techniques using quantitative analysis of multiple regression models to test the quality of the data, testing the classical assumptions, and hypothesis testing. Tests carried out on 30 samples of manufacturing firms in the city of Palembang.
The results of this study indicate that the variable environmental uncertainty and competitive intensity have an influence on the use of management accounting information characteristics broadscope. This means SAM broadscope information needed by managers to take the right decision at the time of environmental uncertainty and the intensity of competition.