The Influence of Management Accounting Information Systems, Decentralization, and Environmental Uncertainty on Managerial Performance at PT. Karya Tama Bakti Mulia, Kuantan Singingi Regency

Pengaruh Sistem Informasi Akuntansi Manajemen, Desentralisasi, Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Pada PT. Karya Tama Bakti Mulia Kabupaten Kuantan Singingi

Abstract

This test aims to find out how the influence of management accounting information systems, decentralization, and environmental uncertainty on managerial performance in PT. Karya Tama Bakti Mulia Kuantan Singingi Regency. This study uses primary data from PT. Karya Tama Bakti Mulia Kuantan Singingi Regency with a population of 32 employees. The sample selection method is using the saturated sampling method, where the entire population is used as a sample. The analysis method in this study uses multiple linear regression analysis. Based on hypothesis testing, it is carried out by partial testing (t), and simultaneous testing (f). The results of this study conclude that the management accounting information system has a positive and significant effect on managerial performance. Decentralization does not have a positive and significant effect on managerial performance. Environmental uncertainty does not have a positive effect on managerial performance. Simultaneously, the three independent variables of Management Accounting Information System, Decentralization, and Environmental Uncertainty have a positive and significant effect on Managerial Performance.