Wulandari, Yuliana (2026) Pengaruh Teknologi Informasi Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Dimediasi Sistem Akuntansi Manajemen (Studi Kasus Pada BANK BRI Di Kabupaten Brebes 2026). Sarjana (S1) thesis, Universitas BPD.
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Abstract
This study aims to analyze the effect of information technology and environmental uncertainty on managerial performance, with the management accounting system as a mediating variable at Bank BRI in Brebes Regency. This study employed a quantitative approach using a survey method involving 117 employees holding managerial positions. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the SmartPLS software. The results indicate that information technology and environmental uncertainty do not directly improve managerial performance. However, both variables have a positive and significant effect on the management accounting system, which subsequently has a positive and significant effect on managerial performance. Furthermore, the management accounting system fully mediates the effect of information technology on managerial performance and partially mediates the effect of environmental uncertainty on managerial performance. These findings indicate that improving managerial performance at Bank BRI in Brebes Regency can be achieved more effectively through the implementation of a management accounting system that provides accurate, relevant, and timely information to support managerial decision-making.
| Item Type: | Thesis (Sarjana (S1)) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HE Transportation and Communications H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 26 Aug 2026 01:38 |
| Last Modified: | 29 Aug 2026 08:49 |
| URI: | https://eprints.ubpd.ac.id/id/eprint/45 |
