Pengaruh Strategi dan Ketidakpastian Lingkungan terhadap Hubungan Antara Informasi Broad Scope dan Kinerja Organisasi

Abstract

This study examines the interaction effect of information characteristic of broad scope management accounting system (MAS) on business strategy and environmental uncertainty on organizational performance. Mailed questionnaires were distributed to 700 general managers in the firms listed on Indonesian Capital Market Directory 2000 and included in the Standard Trade & Industry Directory of Indonesia 2000. The responses from 84 managers were analyzed by using the multiple regression. The results support the hypothesis that the interaction effect of broad scope MAS information on business strategy and environmental uncertainty on organizational performance are positive and significant.