Pengaruh Ketidakpastian Lingkungan dan Locus Of Control Terhadap Penerapan Sistem Akuntansi Manajemen Dengan Struktur Organisasi Sebagai Variabel Moderating Studi Kasus pada Perbankan Syariah di Purwokerto

Abstract

This study purposed to test empirically that the organization structure is able to strengthen the influence of environmental uncertainty and locus of control to management accounting systems in Islamic banking. The samples were Islamic banking managers in Purwokerto. Respondents in this study were 31 managers. Statistical tests used are descriptive statistics, validity test, reliability test, and and hypotheses were tested with One Way ANOVA. The results showed that the organizational structure is a variable that strengthens the relationship between environmental uncertainty and management accounting systems. As for testing the relationship between locus of control and accounting systems management, organizational structure is not a variable that strengthen their relationship.