PENGARUH TEKNOLOGI INFORMASI, KETIDAKPASTIAN LINGKUNGAN DAN KOMPETENSI MANAJER TERHADAP KINERJA MANAJERIAL DIMEDIASI OLEH SISTEM AKUNTANSI MANAJEMEN (Studi Empiris pada Bank Perkreditan Rakyat Syariah)

Abstract

This study aims to determine "The Effect of Information Technology, Environmental Uncertainty, and Manager Competence on Managerial Performance Mediated by the Management Accounting System (Empirical Study on Islamic Credit Banks. This research method is included in quantitative research with the type of primary data source. The population in this study were Islamic Rural Banks Regional Office 1 Jabodetabek and Banten. The sample in this study were top managers, middle managers and lower managers as many as 73 respondents. Based on the research results and hypothesis testing results show that the variables of Information Technology, Environmental Uncertainty, and Manager Competence directly have no effect on Managerial Performance. Information Technology variables directly have no effect on the Management Accounting System, Environmental Uncertainty and Manager Competence variables directly affect the Management Accounting System. Furthermore, the Management Accounting System variable is able to mediate the effect of Environmental Uncertainty and Manager Competence on Managerial Performance, but cannot mediate the effect of Information Technology on Managerial Performance.