Analisis Hubungan Ketidakpastian Lingkungan Dan Kinerja Manajerial Melalui Sistem Akuntansi Manajemen

The purpose of this study is to analyze environmental uncertainty relationship and managerial performance with Management Accounting Systems as an intervening variable. The data used in this study were obtained from the manager's perception of marketing, production and finance are functionally involved in managerial performance in manufacturing companies in Banten. The number of questionnaires returned was 41 questionnaire from 150. The data analysis approach Partial Least Square (PLS) using software SmartPLS. This study was conducted at a Manufacturing Company in Banten Province, with the object of study is the manager of marketing, production and finance. This study uses survey research with primary data collection using questionnaires. Selection of the samples tested in this study using purposive sampling, 41 respondents was selected as the study sample. hypotheses testing research with the inner model. The results of this study were (1) A significant positive relationship was observed between and  management accounting system (dimensions of scope, aggregation, integration and timeliness), (2) there aren’t significantly negative between environmental uncertainty with managerial performance, it does not support the hypothesis, and (3) management accounting system is (dimension aggregation and integration) significantly positively related to managerial performance, while management is Accounting System (scope and time dimensions) does not significantly negatively related to managerial performance, it does not support the hypothesis