THE EFFECT OF ENVIRONMENTAL UNCERTAINTY, BUSINESS STRATEGY AND BUDGET PARTICIPATION ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS (Empirical Study on Banking in Indonesia)

Abstract

The quality of management accounting information systems is very important to be improved and known in supporting the stability and transparency of a company. Therefore it is necessary to know what are the factors that influence the quality of the management accounting information system. This study aims to determine the effect of environmental uncertainty, business strategy and budgetary participation on the quality of management accounting information systems in banks in Indonesia. This research is a quantitative research with a correlation or relationship approach. The sample used in this study were 15 banks consisting of 4 state-owned banks, 9 national private commercial banks and 2 regional development banks with a total of 75 respondents. The data analysis technique uses descriptive analysis and path analysis which is processed using SmartPLS. The results of the hypothesis test prove that the variables of environmental uncertainty, business strategy and budget participation have a positive and significant effect on the quality of management accounting information systems in banks in Indonesia.