Peran Moderasi Perceived Environmental Uncertainty Dan Task Uncertainty Dalam Hubungan Antara Informasi Akuntansi Dengan Kinerja Bisnis
Keywords:
accounting information, business performance, perceived environmental uncertainty, perceived task uncertainty.
Abstract
The aims of this study are to analyze the effect of accounting information use toward business performance and the role of enviromental uncertainty and task uncertainty as a moderating variabel. The sample in this study is small businesses in Kebumen regency with 60 small businesses. Small businesses have been running for a minimum of 5 years. This study use survey method to collect the data. Moderated regression analysis (MRA) was used to test the hypothesis. The results of the study conclude that information accounting use have a significant effect to business performance. Furthermore, environmental uncertainty have no effect on the relationship between accounting information and business performance. While the task uncertainty is have a significant role as a moderating variable. Discussion of contingency theory related to small business will be explained in this study.
Downloads
Download data is not yet available.
References
Ahmad, M. A. N., Smith, M., Ismail, Z., Djajadikerta, H., & Roni, M. S. M. M. (2016). Computerised Accounting Information Systems and Firm Performance: The Mediating Role of Transparency. In Regional Conference on Science, Technology and Social Sciences (RCSTSS 2014) (pp. 49-59). Springer, Singapore.
Al-dmour, A., Al-Fawaz, K. M., Al-dmour, R., & Allozi, N. M. (2017). Accounting Information System and Its Role on Business Performance: A Theoretical Study. Journal of Management and Strategy, 8(4), 79.
Allozi, N. M. (2017). Accounting Information System and Its Role on Business Performance: A Theoretical Study. Journal of Management and Strategy, 8(4), 79.
Belkaoui, A.R. 2000. Teori Akuntansi. Edisi Pertama.Jakarta: Salemba Empat
Boynton, W. C., dan R N Johnson, 2006. Modern Audting, Assurance Services And The Integrity Of Financial Reporting, Eight Edition, John Wiley and Sons, Inc.
Chakravarthy, B. S. (1986). Measuring Strategic Performance. Strategic Management Journal, 7(5), 437-458. http://dx.doi.org/10.1002/smj.4250070505
Drury, Colin (2007), "Differences between management accounting and financial accounting", Management and Cost Accounting, hlm. 7, ISBN 9781844805662
Duncan, R. B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative science quarterly, 313-327.
Efendi, D. (2001). Pengaruh Informasi Akuntansi Terhadap Kinerja Manajer Dengan Ketidakpastian Tugas Sebagai Variabel Moderating (Studi Empiris Terhadap Koperasi Di Eks. Karesidenan Madiun) (Doctoral dissertation, Program Pascasarjana Universitas Diponegoro).
Esmeray, A. (2016). The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises. International Review of Management and Marketing, 6(2), 233-236
Gul, F. A., & Chia, Y. M. (1994). The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction. Accounting, Organizations and Society, 19(4-5), 413-426.
Hirst, M. K. (1981). Accounting information and the evaluation of subordinate performance: a situational approach. Accounting Review, 771-784.
Kim, J., Scott, S. V., Oda, M. N., & Klionsky, D. J. (1997). Transport of a large oligomeric protein by the cytoplasm to vacuole protein targeting pathway. The Journal of cell biology, 137(3), 609-618.
Kren, L., & Kerr, J. L. (1993). The effect of behaviour monitoring and uncertainty on the use of performance-contingent compensation. Accounting and Business Research, 23(90), 159-167.
Megginson, W.L., M.J. Byrd, and L.C. Megginson. 2000. Small Business Management: An Entrepreneur’s Guidebook. Third Ed. Irwin McGraw-Hill. Boston.
Mulyadi. 2001. Sistem Akuntansi Edisi Tiga. Jakarta : Salemba Empat.
Murtini , 2015. Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Manajerial Dengan Variabel Moderasi Persepsi Ketidakpastian Lingkungan Bagi Perusahaan di Kota Pekalongan, Jurnal Litbang Kota Pekalongan Vol.8 Tahun 2015
Mwita, Isaac John, 2003, Performance Management Model, The International Journal of Public Sector Management, MCB University Press, Vol.13 (1).
Neely, A. (1999). The performance measurement revolution: why now and what next?. International journal of operations & production management, 19(2), 205-228.
Rinarti, D., & Renyowijoyo, M. (2007). Pengaruh Ketidakpastian Lingkungan dan Budaya Organisasi Terhadap Partisipasi Penganggaran dan Kinerja Manajerial. Jurnal Bisnis dan Akuntansi, 9(2), 124-135.
Saleke, A. (1994). Pengaruh penggunaan informasi akuntansi dan ketidakpastian pekerjaan (task uncertainly) terhadap perilaku manajer pada perusahaan manufaktur di Jawa Timur (Doctoral dissertation, [Yogyakarta]: Universitas Gadjah Mada).
Sin, L. Y., Tse, A. C., Yau, O. H., Chow, R. P., & Lee, J. S. (2005). Market orientation, relationship marketing orientation, and business performance: the moderating effects of economic ideology and industry type. Journal of International Marketing, 13(1), 36-57
Sulaeman, Maman & Hasan Fahmi Kusnandar, 2017. Pengaruh Informasi Akuntansi Dan Ketidakpastian Tugas Terhadap Kinerja Manajerial (Studi Pada Pdam Tirta Anom Banjar), JRAMB, Prodi Akuntansi, Fakultas Ekonomi, UMB Yogyakarta Volume 3 No. 2
Syam, Fazli B. (2000). Informasi akuntansi, ketidakpastian pekerjaan dan perilaku manajer:: Sebuah eksperimen semu (Doctoral dissertation, Universitas Gadjah Mada).
Pelham, A.M, Wilson, D. T., (1996), “A Longitudinal Study of the Impact of Market Structure, Firm Structure, Strategy and Market Orientation culture on Dimensions of Small-Firm Performanceâ€, Journal of the Academy of Marketing Science, Vol.24, p. 27-43
Pinasti, M. (2007). Pengaruh penyelenggaraan dan penggunaan informasi akuntansi terhadap persepsi pengusaha kecil atas informasi akuntansi: suatu riset eksperimen. Jurnal Riset Akuntansi Indonesia, 10(3), 321-331.
Primasari Dona, Isbandriyati Mutmainah, 2011. Pengaruh Informasi Akuntansi Terhadap Kinerja Manajerial dengan Tiga Variabel Moderating (Studi Empiris Pada BPR di Kabupaten Bogor). Jurnal Reviu Akuntansi dan Keuangan, ISSN: 2088-0685 Vol.1 No. 2, Oktober 2011 Pp 115-126
Tsang, A. H., Jardine, A. K., & Kolodny, H. (1999). Measuring maintenance performance: a holistic approach. International Journal of Operations & Production Management, 19(7), 691-715.
Wartono. 1998. Interaksi antara Partisipasi Anggaran, Informasi Asimetri dan Penekanan Anggaran terhadap Slack. Tesis S-2 UGM.
Withey, M., Daft, R. L., & Cooper, W. H. (1983). Measures of Perrow's work unit technology: An empirical assessment and a new scale. Academy of Management Journal, 26(1), 45-63.
Al-dmour, A., Al-Fawaz, K. M., Al-dmour, R., & Allozi, N. M. (2017). Accounting Information System and Its Role on Business Performance: A Theoretical Study. Journal of Management and Strategy, 8(4), 79.
Allozi, N. M. (2017). Accounting Information System and Its Role on Business Performance: A Theoretical Study. Journal of Management and Strategy, 8(4), 79.
Belkaoui, A.R. 2000. Teori Akuntansi. Edisi Pertama.Jakarta: Salemba Empat
Boynton, W. C., dan R N Johnson, 2006. Modern Audting, Assurance Services And The Integrity Of Financial Reporting, Eight Edition, John Wiley and Sons, Inc.
Chakravarthy, B. S. (1986). Measuring Strategic Performance. Strategic Management Journal, 7(5), 437-458. http://dx.doi.org/10.1002/smj.4250070505
Drury, Colin (2007), "Differences between management accounting and financial accounting", Management and Cost Accounting, hlm. 7, ISBN 9781844805662
Duncan, R. B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative science quarterly, 313-327.
Efendi, D. (2001). Pengaruh Informasi Akuntansi Terhadap Kinerja Manajer Dengan Ketidakpastian Tugas Sebagai Variabel Moderating (Studi Empiris Terhadap Koperasi Di Eks. Karesidenan Madiun) (Doctoral dissertation, Program Pascasarjana Universitas Diponegoro).
Esmeray, A. (2016). The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises. International Review of Management and Marketing, 6(2), 233-236
Gul, F. A., & Chia, Y. M. (1994). The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction. Accounting, Organizations and Society, 19(4-5), 413-426.
Hirst, M. K. (1981). Accounting information and the evaluation of subordinate performance: a situational approach. Accounting Review, 771-784.
Kim, J., Scott, S. V., Oda, M. N., & Klionsky, D. J. (1997). Transport of a large oligomeric protein by the cytoplasm to vacuole protein targeting pathway. The Journal of cell biology, 137(3), 609-618.
Kren, L., & Kerr, J. L. (1993). The effect of behaviour monitoring and uncertainty on the use of performance-contingent compensation. Accounting and Business Research, 23(90), 159-167.
Megginson, W.L., M.J. Byrd, and L.C. Megginson. 2000. Small Business Management: An Entrepreneur’s Guidebook. Third Ed. Irwin McGraw-Hill. Boston.
Mulyadi. 2001. Sistem Akuntansi Edisi Tiga. Jakarta : Salemba Empat.
Murtini , 2015. Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Manajerial Dengan Variabel Moderasi Persepsi Ketidakpastian Lingkungan Bagi Perusahaan di Kota Pekalongan, Jurnal Litbang Kota Pekalongan Vol.8 Tahun 2015
Mwita, Isaac John, 2003, Performance Management Model, The International Journal of Public Sector Management, MCB University Press, Vol.13 (1).
Neely, A. (1999). The performance measurement revolution: why now and what next?. International journal of operations & production management, 19(2), 205-228.
Rinarti, D., & Renyowijoyo, M. (2007). Pengaruh Ketidakpastian Lingkungan dan Budaya Organisasi Terhadap Partisipasi Penganggaran dan Kinerja Manajerial. Jurnal Bisnis dan Akuntansi, 9(2), 124-135.
Saleke, A. (1994). Pengaruh penggunaan informasi akuntansi dan ketidakpastian pekerjaan (task uncertainly) terhadap perilaku manajer pada perusahaan manufaktur di Jawa Timur (Doctoral dissertation, [Yogyakarta]: Universitas Gadjah Mada).
Sin, L. Y., Tse, A. C., Yau, O. H., Chow, R. P., & Lee, J. S. (2005). Market orientation, relationship marketing orientation, and business performance: the moderating effects of economic ideology and industry type. Journal of International Marketing, 13(1), 36-57
Sulaeman, Maman & Hasan Fahmi Kusnandar, 2017. Pengaruh Informasi Akuntansi Dan Ketidakpastian Tugas Terhadap Kinerja Manajerial (Studi Pada Pdam Tirta Anom Banjar), JRAMB, Prodi Akuntansi, Fakultas Ekonomi, UMB Yogyakarta Volume 3 No. 2
Syam, Fazli B. (2000). Informasi akuntansi, ketidakpastian pekerjaan dan perilaku manajer:: Sebuah eksperimen semu (Doctoral dissertation, Universitas Gadjah Mada).
Pelham, A.M, Wilson, D. T., (1996), “A Longitudinal Study of the Impact of Market Structure, Firm Structure, Strategy and Market Orientation culture on Dimensions of Small-Firm Performanceâ€, Journal of the Academy of Marketing Science, Vol.24, p. 27-43
Pinasti, M. (2007). Pengaruh penyelenggaraan dan penggunaan informasi akuntansi terhadap persepsi pengusaha kecil atas informasi akuntansi: suatu riset eksperimen. Jurnal Riset Akuntansi Indonesia, 10(3), 321-331.
Primasari Dona, Isbandriyati Mutmainah, 2011. Pengaruh Informasi Akuntansi Terhadap Kinerja Manajerial dengan Tiga Variabel Moderating (Studi Empiris Pada BPR di Kabupaten Bogor). Jurnal Reviu Akuntansi dan Keuangan, ISSN: 2088-0685 Vol.1 No. 2, Oktober 2011 Pp 115-126
Tsang, A. H., Jardine, A. K., & Kolodny, H. (1999). Measuring maintenance performance: a holistic approach. International Journal of Operations & Production Management, 19(7), 691-715.
Wartono. 1998. Interaksi antara Partisipasi Anggaran, Informasi Asimetri dan Penekanan Anggaran terhadap Slack. Tesis S-2 UGM.
Withey, M., Daft, R. L., & Cooper, W. H. (1983). Measures of Perrow's work unit technology: An empirical assessment and a new scale. Academy of Management Journal, 26(1), 45-63.
Published
2019-02-28
Section
Articles
Jurnal Ekonomi dan Teknik Informatika
