Pengaruh Ketidakpastian Lingkungan Terhadap Karakteristik Sistem Informasi Akuntansi Manajemen dengan Moderasi Locus of Control di Kota Surakarta (Studi Empiris pada Industri Besar di Kota Surakarta Tahun 2015)

ABSTRACT EFFECT OF ENVIRONMENTAL INFLUENCE ON CHARACTERISTICS OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM WITH LOCUS OF CONTROL AS MODERATION IN SURAKARTA (EMPIRICAL STUDY ON LARGE INDUSTRY IN SURAKARTA CITY 2015) ISASKA DHEA ARSANDI F0313043 The purpose of this research is to get to know and to analyze the effect of environmental uncertainty to the characeristics of management’s accounting information systems in a Large Industry in The City of Surakarta, and also to get empirical evidences whether can moderate the relationship between environmental uncertainty and the characteristics of management’s accounting information systems. The sample of this research is fungtional manager of large industries listed in Central Bureau of Statistics (Badan Pusat Statistik) of Surakarta in 2015. Based on the test results, it obtained that in the first hypothesis the t-Value of 3.658 with a significance level of 0.002 so it can be seen that the environmental uncertainty significantly influence the characteristics of management’s accounting information system in positive way. While in the second hypothesis, the result of t-Value equal to 1.866 with a significance level of 0.080 or the value above 0.05 so it can be concluded that the locus of control does not moderate the relation between environmental uncertainty with the characteristics of management’s accounting information system or in other words the second hypothesis is rejected. Keywords: Environmental Uncertainty, The Characteristics of Management’s Accounting Information System, Broadscope, Timeliness, Aggregate, Integration, Locus of Contro