PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN STRATEGI BISNIS TERHADAP SISTEM INFOMASI AKUNTANSI MANAJEMEN DENGAN TOTAL QUALITY MANAGEMENT SEBAGAI VARIABEL INTERVENING

Journal Title: Akuntansi Dewantara - Year 2017, Vol 1, Issue 2

Abstract

This study aims to test the influence of uncertainty the environment and business strategy against the system information accounting management with a total quality management (TQM ) as variable no intervening. This research consisting of two exogenous, one variable endogenous, and one variable no intervening. Exogen variable in this research was uncertainty the environment and business strategy measured by indicators of items questions in the questionnaire.Variable endogenous in this research was information system accounting management.Variable no intervening is TQM. This study used purposive sampling. Used as a sample of 60 respondents in the motor vehicle trade service company in DIY. Research data analysis using Structural Equation Model - Partial Least Square (PLS-SEM) with WARP-PLS. Based on the results of the analysis indicate that the first hypothesis testing uncertainties affect the TQM environment. The second hypothesis does not affect the business strategy of TQM. The third hypothesis TQM influence on management accounting information systems. The fourth hypothesis environmental uncertainty influence on management accounting information system. Hypothesis fifth business strategy does not affect the accounting information system management. Environmental uncertainties sixth hypothesis indirectly significant effect on management accounting information systems to be mediated in part (partial) by the Total Quality Management (TQM). Hypothesis seventh business strategy does not significantly influence the management accounting information system of Total Quality Management (TQM) does not act as a mediator.

Authors and Affiliations

Uum Helmina Chaerunisak, Eko Widodo Lo

Keywords

Related Articles

DAMPAK KONVERGENSI IFRS TERHADAP COST OF EQUITY CAPITAL

This study aims to examine the impact of IFRS adoption on cost of equity capital in manufacturing companies listed at Indonesian capital market, during 2008-2016. This study uses the proxy of capital asset pricing model...

CONTINUOUS AUDIT: TANTANGAN DALAM IMPLEMENTASI

The Purpose of this study is to identify challanges and barriers for continuous audit implementation in various countries, this study is using literature study methodology to identify based on continuous audit implementa...

PENGARUH ARUS KAS, MODAL KERJA, DAN PERPUTARAN AKTIVA TETAP TERHADAP TINGKAT SOLVABILITAS

The purpose of this study is to describe the influence of Cash Flow, Working Capital and Fixed Asset Turnover on the level of solvency, simultaneously or partially. The object of research is Cash Flow, Working Capital, F...

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN PUBLIK (Studi Kasus Terhadap Mahasiswa Akuntansi STIE YKPN Yogyakarta)

The purpose of this study was to examine the effect of academic ability, gender, financial rewards, labor market considerations, and the requirements of being an accountant on the interests of career accounting students...

PEMAHAMAN PELAKU UMKM TERHADAP SAK EMKM : SURVEY PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA PEKANBARU

Penelitian ini dilakukan pada Dinas Koperasi dan UKM Kota Pekanbaru, bertujuan untuk mengetahui tingkat pemahaman pelaku UMKM yang terdaftar pada Dinas Koperasi dan UKM Kota Pekanbaru terhadap SAK EMKM. Populasi dalam p...

Download PDF file
  • EP ID EP286640
  • DOI 10.29230/ad.v1i2.1593
  • Views 127
  • Downloads 0

How To Cite

Uum Helmina Chaerunisak, Eko Widodo Lo (2017). PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN STRATEGI BISNIS TERHADAP SISTEM INFOMASI AKUNTANSI MANAJEMEN DENGAN TOTAL QUALITY MANAGEMENT SEBAGAI VARIABEL INTERVENING. Akuntansi Dewantara, 1(2), 160-172. https://europub.co.uk/articles/-A-286640