PENGARUH DESENTRALISASI, PERSEPSI KETIDAKPASTIAN LINGKUNGAN, AKUNTABILITAS PUBLIK, BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL MELALUI SISTEM AKUNTANSI MANAJEMEN (Studi Empiris Pada Rumah Sakit Di Provinsi Banten)

Willy Nurhayadi, Tubagus Ismail

Abstract


The purpose of this research is to analyze the effect of Decentralization, Perceived Environmental Uncertainty, Public Accountability, Organizational Culture to Managerial Performance Through Management Accounting System. The data used in this study was obtained from the managerial hospital in Banten Province. Of the 248 questionnaires distributed, the number of returned questionnaires and can be processed 169 questionnaires (68.15%). Data is processed by using software program Analysis of Moment Structure (AMOS) Version 16. This research uses purposive sampling method with middle level management and lower level management sample. Sources of data obtained from field research, namely by distributing questionnaires to obtain primary data and research library (Library Research) / documentation. The results showed 1) decentralization has a significant positive effect on the management accounting system; 2) perceived environmental uncertainty has a significant positive effect on management accounting system; 3) public accountability has a significant positive effect on the management accounting system; 4) organizational culture have a significant positive effect on management accounting system; And 5) management accounting system has a significant positive effect on managerial performance.

Keywords: decentralization, perceived environmental uncertainty, public accountability, organizational culture, management accounting systems, managerial performance


Full Text:

PDF

References


Abernethy, M.A. and Bouwens, J. 2005. Determinants of accounting innovation implementation. Abacus, Vol. 41 No. 3, pp. 217-240.

Abernethy, M.A. and Lillis, A.M. 2001. Interdependencies in organization design: a test in hospitals. Journal of Management Accounting Research, Vol. 13, pp. 107-129.

Al-Mawali, Hamzah. 2013. Performance consequences of management accounting system information usage in Jordan. ISSN: 1804-5006 | Volume 9 | Issue 1 | April 2013 | pp. 22-31.

Al-Mawali, H., Zainuddin, Y., Kader Ali, N. 2012. Customer accounting information usage and organizational performance. Business Strategy Series, Vol.13 (5), pp.215-23.

Amril, Vonny Nofisa. 2014. Pengaruh Akuntabilitas Publik, Partisipasi Penyusunan Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial SKPD. Universitas Negeri Padang: Artikel Ilmiah.

Astini, Ni Kadek., Erni Sulindawati, Ni Luh Gede., Sinarwati, Ni Kadek. 2014. Pengaruh Akuntabilitas Publik, Kejelasan Sasaran Anggaran, Dan Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial SKPD DI Kabupaten Klungkung. e-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1 (Volume: 2 No: 1 Tahun 2014).

Baines, A. and Langfield-Smith, K. 2003. Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, Vol. 28 Nos 7/8, pp. 675-698.

Bentler, P.M. 1989. EQS: Structural Equations Program Manual, Version 3.0. BMDP Statistical Software, Los Angeles, CA.

Bouwens, Jan dan Margaret A. Abernethy. 2000. The Consequences of Customization on Management Accounting System Design. Accounting Organizatio and Society. Pp. 221-241.

Bromwich, M. 1990. The case for Strategic Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets. Accounting Organization and Society. Vol. 15. 27-46.

Byrne, B.M. 1998. Structural Equation Modeling With Lisrel, Prelis, Simplis: basic concepts, application, and programming. Lawrence Erlbaum Associates: New Jersey.

Chatab, Nevizond. 2007. Profil Budaya organisasi: Mendiagnosis Budaya dan Merangsang Perubahannya. Bandung: Alfabeta.

Chatman J.A., dan Jehn, K.A. 1994. Assesing Between Industry Characteristics And Organizational Culture : How Different Can You Be. Academy Of Management Journal. 37, 3. p.522-553.

Chenhall, R.H. and Morris, D. 1986. The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. Accounting Review, Vol. 61 No. 1, pp. 16-35.

Cheong Fong, S.C. and Quaddus, M. 2010. Intranet use in Hong Kong public hospitals. International Journal of Accounting and Information Management, Vol. 18 No. 2, pp. 156-181.

Chia, Y.M. 1995. Decentralization, management accounting system (MAS) information characteristics and their interaction effects on managerial performance: a Singapore study. Journal of Business Finance & Accounting, Vol. 22 No. 6, pp. 811-830.

Chin, W.W. 1998. The partial least squares approach for structural equation modeling. in Marcoulides, G.A. (Ed.). Modern Methods for Business Research, Lawrence Erlbaum Associates, Mahwah, NJ, pp. 295-336.

Chin, W.W., Marcolin, B.L. and Newsted, P.R. 2003, A partial least squares latent variable modeling approach for measuring interaction effects: results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information Systems Research, Vol. 14 No. 2, pp. 189-217.

Choe, J. 1998. The effects of user participation on the design of accounting information systems. Information & Management, Vol. 34, pp. 185-198.

Chong, V.K. and Chong, K.M. 1997. Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems. Accounting and Business Research, Vol. 27 No. 4, pp. 268-276.

Claver, E., Llopis, J., Gonzalez, MR. 2001. The Performance of Information Systems through Organizational Culture. ua. Emeraldinsight.com.

Coombs, R.W. 1987. Accounting for the control of doctors: management information systems in hospitals. Accounting, Organizations and Society, Vol. 12 No. 4, pp. 389-404.

Daft, R.L., Sormunen, J. and Parks, D. 1988. Chief executive scanning environmental characteristics and company performance: an empirical study. Strategic Management Journal, Vol. 9 No. 2, pp. 123-139.

Davidson, P., Griffin, R. 2000. Management: Australia in a global context. Brisbane: John Wiley & Sons.

Deddi Noerdiawan, dkk. 2010. Akuntansi Sektor Publik. Edisi 2. Jakarta: Salemba Empat.

De Haas, M. and Algera, J.A. 2002. Demonstrating the effect of the strategic dialogue: participation in designing the management control system. Management Accounting Research, Vol. 13 No. 1, pp. 41-69.

Desmiyawati. 2010. Pengaruh Desentralisasi, Ketidakpastian Lingkungan, Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial. Pekbis jurnal, vol. 2, no.3, 346 – 354.

Duncan, R.B. 1972. Characteristics of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly, Vol. 17 No. 3, pp. 313-327.

Fisher, J. 1995. Contingency-based research on management control systems: categorization by level of complexity. Journal of Accounting Literature, Vol. 14, pp. 24-53.

Fleischman, G. and Walker, K. 2010. A field study of user versus provider perceptions of management accounting system services. International Journal of Accounting and Information Management, Vol. 18 No. 3, pp. 252-285.

Ghani, K.A., Jayabalan, V. and Sugumar, M. 2002. Impact of advanced manufacturing technology on organizational structure. Journal of High Technology Management Research, Vol. 13, pp. 157-175.

Gordon, Davis. 1994. Management System Information. Jakarta: PT. Midas Surya Grafindo.

Gordon, L.A. and Miller, D. 1976. A contingency framework for the design of accounting information systems. Accounting, Organizations and Society, Vol. 1 No. 1, pp. 59-69.

Gordon, L.A. and Narayanan, V.K. 1984. Management accounting systems, perceived environmental uncertainty and organization structure: an empirical investigation. Accounting, Organizations and Society, Vol. 9 No. 1, pp. 33-47.

Govindarajan, V. 1988. A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy. Academy of Management Journal, Vol. 31 No. 4, pp. 828-853.

Ghozali, Imam. 2008. Model Persamaan Struktural Konsep dan Aplikasi dengan Program Amos 16.0. Badan Penerbit UNDIP, Semarang

Gul and Chia, Y.M. 1994. The Effect of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Tes of Three-way Interaction. Accounting, Organizations and Society. Vol. 19.pp 413 – 426.

Haag, Stephen dan Maeve Cummings. 1998. Management Information Systems for the Information Age. Irwin McGraw-Hill International Ed.

Hair, J.F. JR., Anderson, R.E., Tatham, R.L. & Black, W.C. 1998. Multivariate Data Analysis. Fifth Edition. Prentice Hall, International, Inc

Hammad, Salah A., Jusoh, Ruzita., and Ghozali., Imam. 2013. Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals. www.emeraldinsight.com/1834-7649.htm

Hammad, Salah A., Jusoh, Ruzita., and Oon, E.Y.N. 2010. Management accounting system for hospitals: a research framework. Industrial Management & Data Systems, Vol. 110 No. 5, pp. 762-784.

Hansen, D.R. dan Maryanne m. Mowen. 1997. Management Accounting. Fourth ed. International Thompson Publishing.

Hassab Elnaby, H.R., Epps, R.W. and Said, A.A. 2003. The impact of environmental factors on accounting development: an Egyptian longitudinal study. Critical Perspectives on Accounting, Vol. 14 No. 3, pp. 273-292.

Hassan, M.K. 2005. Management accounting and organisational change: an institutional perspective. Journal of Accounting & Organizational Change, Vol. 1 No. 2, pp. 125-140.

Heller, F. A. dan Yulk. 1969. Participation Managerial Decision Making and Situasional Variable, Organizational Behavior and Human Performance, hal. 230

Hill, N.T. 2000. Adoption of costing systems in US hospitals: an event history analysis 1980-1990. Journal of Accounting & Public Policy, Vol. 19 No. 1, pp. 41-71.

Hulland, J. 1999. Use of partial least squares (PLS) in strategic management research: a review of four recent studies. Strategic Management Journal, Vol. 20 No. 2, pp. 195-204.

Indeje, W. G., & Zheng, Q. (2010). Organizational Culture and Information Systems Implementation: A Structuration Theory Perspective. Sprouts: Working Paper on Information Systems, 10 (27), 1-15.

Jacobs, K. 1998. Costing health care: a study of the introduction of cost and budget reports into a GP association. Management Accounting Research, Vol. 9, pp. 55-70.

Jones, M.J. and Mellett, H.J. 2007. Determinants of changes in accounting practices: accounting and the UK health service. Critical Perspectives on Accounting, Vol. 18, pp. 91-121.

Joreskog, K. G., & Sorbom, D. 1984. Lisrel VI. Analysis of linear structural relationships by maximum likelihood, instrumental variables, and least squares methods. Mooresville, Indiana: Scientific Software.

Juniarti & Evelyne. 2003. Hubungan karakteristik informasi yang dihasilkan oleh sistem informasi manajemen terhadap kinerja manajerial pada perusahaan-perusahaan manufaktur di Jawa Timur. Jurnal Akuntansi & Keuangan, 5 (2), 110-122.

Karsiati & Maskudi. 2014. Pengaruh Budaya Organisasi, Teknologi Informasi Dan Sistem Informasi Akuntansi Manajemen Dalam Meningkatkan Kinerja Manajerial. Media Ekonomi Dan Manajemen Vol. 29 No. 1 Januari 2014. ISSN : 0854-1442.

Kettelhut, M.C. 1992. Strategic requirements for IS in the turbulent healthcare environment. Journal of Systems Management, Vol. 43 No. 6, pp. 6-18.

Khandawalla, P.N. 1972. The effect of different types of competition on the use of management controls. Journal of Accounting Research, Vol. 10 No. 2, pp. 275-285.

Ko, D.-G., Kirsch, L.J. and King, W.R. 2005. Antecedents of knowledge transfer from consultants to clients in enterprise system implementation. MIS Quarterly, Vol. 29 No. 1, pp. 59-85.

Laitinen, E.K. 2009. Importance of performance information in managerial work. Industrial Management & Data Systems, Vol. 109 No. 4, pp. 550-569.

Laksmana, Arsono, dan Muslichah. 2002. Pengaruh Teknologi Informasi, Saling Ketergantungan, Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial. Jurnal Akuntansi dan Keuangan. Vol. 4. No. 2. Hal 106-125

Lal, M. and Hassel, L. 1998. The joint impact of environmental uncertainty and tolerance of ambiguity on top managers’ perceptions of the usefulness of non-conventional management accounting information. Scandinavian Journal of Management, Vol. 14 No. 3, pp. 259-271.

Lapsley, I. 1994. Responsibility accounting revived? Market reforms and budgetary control in health care. Management Accounting Research, Vol. 5 Nos 3/4, pp. 337-352.

Lee, L., Petter, S., Fayard, D. and Robinson, S. 2011. On the use of partial least squares path modeling in accounting research. International Journal of Accounting Information Systems, Vol. 12, pp. 305-328.

Lehtonen, T. 2007. DRG-based prospective pricing and case-mix accounting – exploring the mechanisms of successful implementation. Management Accounting Research, Vol. 18, pp. 367-395.

Mahmudi. 2005. Manajemen Kinerja Sektor Publik. Yogyakarta: UPP AMP YKPN.

Mahoney, T.A., Jerdee, T.H. and Carrol, S.J. 1963. “Development of Managerial Performance: A Research Approach”. South-Western Publishing, Cincinnati, OH.

Mahoney, T.A., Jerdee, T.H. and Carrol, S.J. 1965. The job(s) of management. Industrial Relations, Vol. 4 No. 2, pp. 97-110.

Mangaliso, M.P. 1995. The strategic usefulness of management information as perceived by middle managers. Journal of Management, Vol. 21 No. 2, pp. 231-250.

Mardiasmo. 2002. Akuntansi Sektor Publik. Penerbit Andi. Yogyakarta

Marina, Anna. 2009. Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Ketidakpastian Lingkungan Dan Desentralisasi Sebagai Variabel Moderating. Universitas Muhammadiyah Surabaya: JAI Vol.5, No.2, Juli 2009 : 131-141.

Mc. Leod, Raymond. Management Information System, Science Research Associates. Chicago, 1994

Mia, L. 1993. The role of MAS information in organisations: an empirical study. The British Accounting Review, Vol. 25 No. 3, pp. 269-285.

Mia, L. and Chenhall, R.H. 1994. The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society, Vol. 19, pp. 1-13.

Mia, L., Clarke, B. 1999. Market competition, management accounting systems and business unit performance. Management Accounting Research, Vol.10 (2), pp.137-58.

Nazaruddin, Ietje. 1998. Pengaruh Desentralisasi dan Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial. Jurnal Riset Akuntansi Indonesia Vol 1. N0 2. Hal 141-162.

Nunnally, J.L. 1978. Psychometric Theory. McGraw-Hill, New York, NY.

Nyland, K. and Pettersen, I.J. 2004. The control gap: the role of budgets, accounting information and non-decisions in hospital settings. Financial Accountability & Management, Vol. 20 No. 1, pp. 77-102.

Nyland, K., Pettersen, I.J. and Ostergren, K. 2009. Same reform – different practices? How regional health enterprises adjust to management control reforms. Journal of Accounting & Organizational Change, Vol. 5 No. 1, pp. 35-61.

Otley, D.T. 1980. The contingency theory of management accounting: achievement and prognosis. Accounting, Organizations and Society, Vol. 5, pp. 413-428.

Pabundu Tika. 2010. Budaya Organisasi dan Peningkatan Kinerja Perusahaan, Cetakan ke-3. Jakarta : PT. Bumi Aksara

Pierce, B. and O’Dea, T. 2003. Management accounting information and the needs of managers: perceptions of managers and accountants compared. The British Accounting Review, Vol. 35, pp. 257-290.

Pizzini, M.J. 2006. The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals. Accounting, Organizations and Society, Vol. 31 No. 2, pp. 179-210.

Primasari, Karleanne Lony. 2015. Analisis Sistem Rujukan Jaminan Kesehatan Nasional RSUD. Dr. Adjidarmo Kabupaten Lebak. Jurnal ARSI/Januari 2015 Vol. 1 No. 2.

Putra, Deki. 2013. Pengaruh Akuntabilitas Publik Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah. Universitas Negeri Padang: Artikel Ilmiah

Ramani, K.V. 2004. Practical applications: a management information system to plan and monitor the delivery of health-care services in government hospitals in India. Journal of Health Organization and Management, Vol. 18 No. 3, pp. 207-220.

Ramsey, R.H. 1994. Activity-based costing for hospitals. Hospital & Health Services Administration, Vol. 39 No. 3, pp. 385-396.

Rannan-Eliya, R.P., Nada, K.H., Kamal, A.M. and Ali, A.I. (1997). Egypt National Health Care Accounts 1994-1995. Harvard School of Public Health, Boston, MA, pp. 1-77.

Rasyid, E.R. 1998. Saling Peran (interplay) antara Akuntansi dan Budaya Perusahaan, Penelitian Empiris dengan Metode Interpretif Etnografis. Jurnal Riset Akuntansi Indonesia, 1(1): 43-66

Reksohadiprojo, Sukanto., Handoko, T. Hani. 2000. Organisasi Perusahaan, Teori Struktur dan Perilaku. Yogyakarta: BPFE

Robbins, Stephen P. 2003. Perilaku Organisasi, Jilid 2, PT. Indeks Kelompok Gramedia, Jakarta

Saputra, Yayang F. 2015. Anteseden Partisipasi Penganggaran Pada Kinerja Manajerial. Untirta: Skripsi

Sawitri, Peni. 2011. Interaksi Budaya Organisasi dengan Sistem Pengendalian Manajemen Terhadap Kinerja Unit Bisnis Industri Manufaktur dan Jasa. Universitas Gunadarma: Jurnal Manajemen Dan Kewirausahaan, Vol.13, No. 2, September 2011: 151-161

Schein, Edgar H. 2004. Organizational Culture and Leadership, Third Edition, Jossey –Bass Publishers, San Francisco

Schwartz, Andrew E. 1999. Performance Management. New York: Barron’ Educational Series, Inc

Sisaye, S. and Birnberg, J. 2010. Extent and scope of diffusion and adoption of process innovations in management accounting systems. International Journal of Accounting and Information Management, Vol. 18 No. 2, pp. 118-139.

Sistiyan, Mila Purani. 2010. Pengaruh Strategi Bisnis, Perceived Environmental Uncertainty (PEU), Dan Desentralisasi Terhadap Hubungan Antara Informasi Sistem Akuntansi Manajemen Dan Kinerja Manajerial. Universitas Sebelas Maret Surakarta: Skripsi 2010

Soobaroyen, T. and Poorundersing, B. 2008. The effectiveness of management accounting systems: evidence from functional managers in a developing country. Managerial Auditing Journal, Vol. 23 No. 2, pp. 187-219.

Sugiyono. 2010. Metode Penelitian Bisnis. Cetakan ke 15. Bandung: Alfabeta

Suningrat. 2016. Pengaruh Desentralisasi, Persepsi Ketidakpastian Lingkungan, Akuntabilitas Publik, Dengan Sistem Akuntansi Manajemen Sebagai Variabel Intervening Terhadap Kinerja Manajerial. Universitas Sultan Ageng Tirtayasa: Tesis 2016.

Susano, Adhi., Yulianingsih., dan Niswati, Za’imatun. 2014. Implementasi Sistem Informasi Rekam Medis Dengan Menggunakan Pendekatan FAST (Framework For The Application Of System Techniquest) Untuk Mendukung Evaluasi Pelayanan Rumah Sakit Umum Di Tangerang. Seminar Nasional Teknologi Informasi dan Komunikasi 2014 (SENTIKA 2014) ISSN: 2089-9813 Yogyakarta, 15 Maret 2014

Tabachnick, B. G. & Fidell, L. S. 1996. Using Multivariate Statistics. Harpoer Collings College Publishers, New York.

Tabachnick, B. G. & Fidell, L. S. 2001. Using Multivariate Statistics. Needham Heights, MA: Allyn & Bacon.

Teerooven, Soobaroyen and Poorundesing Bhagtaraj. 2008. The effectiveness of management accounting system efidence from functional managers in a developing country. Managerial at Auditing Journal Vol. 23 No. 2, 2008.

Thompson, J.D. 1967. Organizations in Action. McGraw-Hill, New York, NY.

Watcharasriroj, B. and Tang, J.C.S. 2004. The effects of size and information technology on hospital efficiency. Journal of High Technology Management Research, Vol. 15 No. 1, pp. 1-16.

Waterhouse, J.H. and Tiessen, P. 1978. A contingency framework for management accounting systems research. Accounting, Organizations and Society, Vol. 3 No. 1, pp. 65-76.

Wheaton et al. 1977. Assessing Reliability and Stability in Panel Model. In Haise, D. R.

Wibowo. 2007. Manajemen Kinerja Edisi Kedua. Jakarta: PT Raja Grasindo Persada

Widiastuti, Kiki. 2011. Pengaruh Teknologi Informasi Dan Saling Ketergantungan Terhadap Kinerja Manajerial Dengan Karakteristik Sistem Akuntansi Manajemen Sebagai Variabel Intervening. Universitas Diponegoro: Skripsi 2011

Sumber Website :

http://rsud.serangkab.go.id/home/berita/41/pmkp




DOI: http://dx.doi.org/10.48181/jratirtayasa.v2i2.4926

Refbacks

  • There are currently no refbacks.


Lisensi Creative Commons
Jurnal Riset Akuntansi Tirtayasa disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.