The Effect of Decentralization, Task Uncertainty and Environment Uncertainty on the Managerial Performance: Management Accounting System Dimensions as Mediation Variables

摘要

This study aims to empirically examine the effect of decentralization, task uncertainty and environment uncertainty on managerial performance with Management Accounting System (MAS) dimensions that consist of broad scope, timeliness, aggregation and integration as mediating variables. This study was conducted on a variety of business sectors in Yogyakarta, Indonesia. The respondents selected for this study were low, middle and top level managers of companies in various business sectors. The research sample consisted of 125 managers. The hypothesis in this study was tested with a regression-path analysis with an analytical method of the Partial Least Square following the pattern of the Structural Equation Modeling with WarpPLS application 5.0. The results of this study show that decentralization, task uncertainty and environment uncertainty have positive effects on managerial performance mediated by four MAS dimensions that consist of broad scope, timeliness, aggregation and integration. However, task uncertainty has a negative effect on the dimension of broad scope. In other words, the broad scope dimension cannot mediate the effect of task uncertainty on managerial performance.