The Effect of Environmental Uncertainty and Organizational Structure to the Quality of Management Accounting Information Systems and It Implications to the Quality of Management Accounting Information

Yanuar Ramadhan, Novera Kristianti Maharani, Ahmad Sururi Afif, Rilla Gantino

2018

Abstract

The purpose of this research is to examine and analyze the influence of environmental uncertainty and organizational structure on the quality of management accounting information system and its implications on the quality of management accounting information. The phenomenon that occurs in some companies in Indonesia shows that the management accounting information system at the company has not qualified so that the impact on the quality of accounting information management.The data of this research were obtained through a survey by distributing questionnaires to manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Testing data using Partial Least Square (PLS). The research method used explanatory research method.The results showed that the environmental uncertainty affects the quality of the management accounting information system, while the organizational structure shows the results do not affect the quality of the management accounting information system. The simultaneous, environmental uncertainty and organizational structure affect the quality of management accounting information systems and implicate the quality of management accounting information.

Paper Citation

in Harvard Style

Ramadhan Y., Kristianti Maharani N., Sururi Afif A. and Gantino R. (2018). The Effect of Environmental Uncertainty and Organizational Structure to the Quality of Management Accounting Information Systems and It Implications to the Quality of Management Accounting Information.In Proceedings of the 1st International Conference on Recent Innovations - Volume 1: ICRI, ISBN 978-989-758-458-9, pages 2770-2777. DOI: 10.5220/0009952527702777

in Bibtex Style

@conference{icri18,
author={Yanuar Ramadhan and Novera Kristianti Maharani and Ahmad Sururi Afif and Rilla Gantino},
title={The Effect of Environmental Uncertainty and Organizational Structure to the Quality of Management Accounting Information Systems and It Implications to the Quality of Management Accounting Information},
booktitle={Proceedings of the 1st International Conference on Recent Innovations - Volume 1: ICRI,},
year={2018},
pages={2770-2777},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009952527702777},
isbn={978-989-758-458-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st International Conference on Recent Innovations - Volume 1: ICRI,
TI - The Effect of Environmental Uncertainty and Organizational Structure to the Quality of Management Accounting Information Systems and It Implications to the Quality of Management Accounting Information
SN - 978-989-758-458-9
AU - Ramadhan Y.
AU - Kristianti Maharani N.
AU - Sururi Afif A.
AU - Gantino R.
PY - 2018
SP - 2770
EP - 2777
DO - 10.5220/0009952527702777