Pengaruh Ketidakpastian Lingkungan dan Komitmen Organisasi Terhadap Kinerja Manajerial Dengan Kualitas Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening

This study aims to directly test and analyze the Influence of Environmental Uncertainty, Organizational Commitment and Quality of Management Accounting Information Systems on Managerial Performance and indirectly to test and analyze directly the influence of Environmental Uncertainty and Organizational Commitment on Managerial Performance with the Quality of Management Accounting Information Systems as an Intervening Variable in Star Hotels in Medan City. The research approach uses quantitative associative. The population of this study is all 3 to 5 star hotels in Medan City, totaling 48 hotels with a total sample of 240 respondents. This study uses the Structural Equation Modeling (SEM) analysis method using SmartPLS.3 software. Based on the results of direct hypothesis testing, there is an influence of environmental uncertainty, organizational commitment and management accounting information systems on managerial performance. Indirectly, there is an influence of environmental uncertainty and organizational commitment on managerial performance mediated by management accounting information systems

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Publication Details

Journal
Jurnal Ekonomika Dan Bisnis (JEBS)
Published
2024-10-04
DOI
https://doi.org/10.47233/jebs.v4i5.2155
Primary Topic
Economic Growth and Fiscal Policies
Type
article
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article

Pengaruh Ketidakpastian Lingkungan dan Komitmen Organisasi Terhadap Kinerja Manajerial Dengan Kualitas Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening

Syafrida Hani, Widia Astuty, Niperjaya Gulo
Jurnal Ekonomika Dan Bisnis (JEBS)
Economic Growth and Fiscal Policies
article

Pengaruh Ketidakpastian Lingkungan dan Komitmen Organisasi Terhadap Kinerja Manajerial Dengan Kualitas Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening

Syafrida Hani, Widia Astuty, Niperjaya Gulo
article en

Abstract

This study aims to directly test and analyze the Influence of Environmental Uncertainty, Organizational Commitment and Quality of Management Accounting Information Systems on Managerial Performance and indirectly to test and analyze directly the influence of Environmental Uncertainty and Organizational Commitment on Managerial Performance with the Quality of Management Accounting Information Systems as an Intervening Variable in Star Hotels in Medan City. The research approach uses quantitative associative. The population of this study is all 3 to 5 star hotels in Medan City, totaling 48 hotels with a total sample of 240 respondents. This study uses the Structural Equation Modeling (SEM) analysis method using SmartPLS.3 software. Based on the results of direct hypothesis testing, there is an influence of environmental uncertainty, organizational commitment and management accounting information systems on managerial performance. Indirectly, there is an influence of environmental uncertainty and organizational commitment on managerial performance mediated by management accounting information systems

Jurnal Ekonomika Dan Bisnis (JEBS)Vol. 4(5)
Universitas Muhammadiyah Sumatera Utara (ID)
Openalex Percentile: Top 77%
Economic Growth and Fiscal Policies
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