PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, DESENTRALISASI, SISTEM PENGHARGAAN (REWARD), KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL

Abstract

This research aims to determine the influence of management accounting information systems, decentralization, reward systems and environmental uncertainty on managerial performance at Pt.Sewangi Sejati Luhur. This type of research is quantitative, this research took samples using a purposive sampling technique so that the sample for this research consisted of 38 respondents. This research data collection method uses a questionnaire. The data analysis method was carried out using SPSS version 26. Partial test results of variables on the influence of management accounting information systems, decentralization, reward systems have a significant effect on managerial performance. Meanwhile, the environmental uncertainty variable has no significant effect on Managerial Performance. Simultaneously the four independent variables of the management accounting information system, Decentralization, Reward System and Environmental Uncertainty together influence managerial performance. The results of the determination test show that the influence of the independent variable contributes to the dependent variable by 48.4%. while the remaining 51.6% is influenced by other factors not included in this regression model