Pengaruh Ketidakpastian Tugas terhadap Hubungan antara Informasi Sistem Akuntansi Managemen dan Kinerja Managerial

Abstract

This paper examines the impact of task uncertainty on the relationship between MAS information and managerial performance. MAS characteristics used in this research were broad scope and timeliness. Fifty four functional managers from a cross-section of Indonesian manufacturing and banking service sectors had participated in this research. The collecting data used a questionnaire survey. Data were analyzed using an two-way analysis of variance. The results showed that the higher the task uncertainty, the more positive is the relationship between MAS information broad scope and timeliness and managerial performance.