PENGARUH KETIDAKPASTIAN LINGKUNGAN SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL
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Penelitian ini bertujuan untuk menganalisis pengaruh ketidakpastian lingkungan dan sistem informasi akuntansi manajemen (SIAM) terhadap kinerja manajerial. Ketidakpastian lingkungan yang tinggi menuntut organisasi memiliki sistem informasi yang adaptif dan relevan untuk mendukung pengambilan keputusan. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner kepada manajer unit bisnis di sektor manufaktur. Hasil penelitian menunjukkan bahwa ketidakpastian lingkungan berpengaruh positif signifikan terhadap penggunaan SIAM, dan SIAM berpengaruh signifikan terhadap peningkatan kinerja manajerial. SIAM terbukti menjadi variabel mediasi dalam hubungan ketidakpastian lingkungan dan kinerja manajerial.
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