{"title":"受棉兰 PT Perkebunan Nusantara IV (Persero) 公司环境不确定性调节的管理会计信息系统对管理绩效的影响","authors":"Aulia Rahman Siregar, Irfan","doi":"10.47467/elmal.v5i4.1814","DOIUrl":null,"url":null,"abstract":"The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"166 3","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan\",\"authors\":\"Aulia Rahman Siregar, Irfan\",\"doi\":\"10.47467/elmal.v5i4.1814\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance\",\"PeriodicalId\":505263,\"journal\":{\"name\":\"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam\",\"volume\":\"166 3\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-02-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.47467/elmal.v5i4.1814\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47467/elmal.v5i4.1814","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在测试和分析管理会计信息系统对棉兰 PT Perkebunan Nusantara IV (Persero) 公司环境不确定性直接和间接调节的管理绩效的影响。本研究采用的是因果关系法。研究对象为棉兰 Perkebunan Nusantara IV (Persero) 公司的所有员工。本研究的样本采用斯洛文公式,因此棉兰 Perkebunan Nusantara IV(Persero)公司共有 80 名员工。本研究的数据收集技术采用了文献、观察和问卷调查技术。本研究的数据分析技术采用定量方法,使用 Auter 模型分析、内部模型分析和假设检验进行统计分析。本研究的数据处理使用了 PLS(部分最小平方)软件程序。研究结果证明,会计信息系统直接影响管理绩效。间接而言,环境的不确定性无法调节管理会计信息系统对管理绩效的影响
Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan
The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance