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Pengaruh Strategi dan Ketidakpastian Lingkungan terhadap Hubungan Antara Informasi Broad Scope dan Kinerja Organisasi | Desmiyawati | Jurnal Akuntansi dan Bisnis

Pengaruh Strategi dan Ketidakpastian Lingkungan terhadap Hubungan Antara Informasi Broad Scope dan Kinerja Organisasi

Desmiyawati Desmiyawati

##article.abstract##


This study examines the interaction effect of information characteristic of broad scope management accounting system (MAS) on business strategy and environmental uncertainty on organizational performance. Mailed questionnaires were distributed to 700 general managers in the firms listed on Indonesian Capital Market Directory 2000 and included in the Standard Trade & Industry Directory of Indonesia 2000. The responses from 84 managers were analyzed by using the multiple regression. The results support the hypothesis that the interaction effect of broad scope MAS information on business strategy and environmental uncertainty on organizational performance are positive and significant.



DOI: http://dx.doi.org/10.20961/jab.v4i2.9

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

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