THE  EFFECT OF  PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT  ACCOUNTING  SYSTEMS  IN INDONESIAN MANUFACTURING  COMPANIES: The Role of Firm's Decentralization

Kirimizi Ritonga; Yuserrie Zainuddin

doi:10.14710/jbs.8.6.17-30

DOI: https://doi.org/10.14710/jbs.8.6.17-30

THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization

*Kirimizi Ritonga - Magister Manajemen Undip, Indonesia

Yuserrie Zainuddin - Magister Manajemen Undip, Indonesia

How to cite (IEEE): K. Ritonga, and Y. Zainuddin, "THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization," JURNAL BISNIS STRATEGI, vol. 8, no. 6, pp. 17-30, Apr. 2017. https://doi.org/10.14710/jbs.8.6.17-30

How to cite (APA): Ritonga, K., & Zainuddin, Y. (2017). THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization. JURNAL BISNIS STRATEGI, 8(6), 17-30. https://doi.org/10.14710/jbs.8.6.17-30

How to cite (BCREC): Ritonga, K., Zainuddin, Y. (2017). THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization. JURNAL BISNIS STRATEGI, 8 (6), 17-30 (doi:10.14710/jbs.8.6.17-30)

How to cite (Chicago): Ritonga, Kirimizi, and Yuserrie Zainuddin. "THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization." JURNAL BISNIS STRATEGI 8, no. 6 (2001): 17-30. Accessed April 9, 2025. https://doi.org/10.14710/jbs.8.6.17-30

How to cite (Vancouver): Ritonga K, Zainuddin Y. THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization. JURNAL BISNIS STRATEGI [Online]. 2017 Apr;8(6):17-30. https://doi.org/10.14710/jbs.8.6.17-30.

How to cite (Harvard): Ritonga, K., and Zainuddin, Y., 2017. THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization. JURNAL BISNIS STRATEGI, [Online] Volume 8(6), pp. 17-30. https://doi.org/10.14710/jbs.8.6.17-30 [Accessed 9 Apr. 2025].

How to cite (MLA8): Ritonga, Kirimizi, and Yuserrie Zainuddin. "THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization." JURNAL BISNIS STRATEGI, vol. 8, no. 6, 08 Apr. 2017, pp. 17-30 , https://doi.org/10.14710/jbs.8.6.17-30. Accessed 9 Apr. 2025.

BibTex Citation Data :

@article{JBS14506,
    author = {Kirimizi Ritonga and Yuserrie Zainuddin},
    title = {THE  EFFECT OF  PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT  ACCOUNTING  SYSTEMS  IN INDONESIAN MANUFACTURING  COMPANIES: The Role of Firm's Decentralization},
    journal = {JURNAL BISNIS STRATEGI},
  volume = {8},
    number = {6},
    year = {2017},
    keywords = {PEU,  MAS,  Manufacturing Companies,  Dcceutralization},
    abstract = { This study examines the effect of perceived enviromental uncertainty (PEU) on the design of management accounting system (MAS)which is moderated by decentralization. MAS is design to provide chief executive officers information to make decision. PLANNING, AND CONTROLING WAS DEFINED in trems of the extent to which managers use the information characteristics of broad scope, timeliness, and aggregation, drawn from the manufacturing companies in jakarta, tangerang bogor, and karawang. The questionnaire survey, which was analyzed by using a regression analyzed by using a regresion analysis, suggesis that PEU have an effect on the aggregated MAS information moderated by decentaralization       },
   issn = {2580-1171},   pages = {17--30}  doi = {10.14710/jbs.8.6.17-30},
    url = {https://ejournal.undip.ac.id/index.php/jbs/article/view/14506}
}

Refworks Citation Data :

@article{{JBS}{14506}, author = {Ritonga, K., Zainuddin, Y.}, title = {THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization}, journal = {JURNAL BISNIS STRATEGI}, volume = {8}, number = {6}, year = {2017}, doi = {10.14710/jbs.8.6.17-30}, url = {https://ejournal.undip.ac.id/index.php/jbs/article/view/14506} }

Citation Format:

Abstract

This study examines the effect of perceived enviromental uncertainty (PEU) on the design of management accounting system (MAS)which is moderated by decentralization. MAS is design to provide chief executive officers information to make decision. PLANNING, AND CONTROLING WAS DEFINED in trems of the extent to which managers use the information characteristics of broad scope, timeliness, and aggregation, drawn from the manufacturing companies in jakarta, tangerang bogor, and karawang. The questionnaire survey, which was analyzed by using a regression analyzed by using a regresion analysis, suggesis that PEU have an effect on the aggregated MAS information moderated by decentaralization

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Keywords: PEU, MAS, Manufacturing Companies, Dcceutralization

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Section: Articles

Language : EN

In Vol 8, No 6 (2001): Desember