Peran Strategi Bisnis, Ketidakpastian Lingkungan, Desentralisasi Terhadap Kinerja Manajerial Dengan Sistem Informasi Akuntansi Manajemen Sebagai Variabel Mediating

This study aims to analyze the role of business strategy, environmental uncertainty, decentralization on managerial performance with management accounting information systems as a mediating variable. This research was conducted by distributing questionnaires to all structural officials at the Klaten Islamic Hospital and using total sampling (sesnsus) which means the population is the research sample. The research sample was obtained using total sampling in order to obtain 78 data that can be analyzed from 103 questionnaires distributed. The research method uses multiple linear regression, path analysis and Sobel test. The results showed that business strategy had an effect on managerial performance, but environmental uncertainty and decentralization had no effect on managerial performance. Meanwhile, the mediating variable of management accounting information system has a mediating effect on the relationship between business strategy, environmental uncertainty and decentralization on managerial performance