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Management accounting information plays in helping to predict the possible consequences of various alternative actions can be performed on a variety of activities such as planning, controlling and decision making. The existence of management accounting information will also enhance the ability of managers to understand the state of the environment and work well inidentifying the relevant activity. The purpose of this study was to examine the Environmental Uncertainty and Decentralization Of Relationship Characteristics of Accounting Information and Managerial Performance. This study is an empirical study with convenience sampling technique in data collection. The population in this study is the operations manager, production, marketing and manufacturing company in Semarang regency. Based on sampling data obtained by 80 respondents. The analytical method used was Moderating Regression Analysis. The results of this study is the broad scope of interaction with the environment uncertainty, aggregation andinteraction with the environment uncertainty is shown to be positively related to managerial performance, and timeliness of interaction with the environment uncertainty, interaction uncertainty integration with the environment proved to be positively related to managerial performance. While the interaction with the broad scope of decentralization, the interaction with the timeliness of decentralization, integration with decentralized interaction proved a positive influence on managerial performance, and interaction with the aggregation of decentralization has not been proven positive effect on managerial performance.Keywords: Broad Scope, Timeliness, Aggregation, integration, environmental uncertainty, decentralization, and Managerial Performance.

Journal Name EkoBis ( Ekonomi & Bisnis )
Published by Universitas Islam Sultan Agung
Contact Email -
Contact Phone-
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Location Kota semarang, Jawa tengah INDONESIA
Website ekobis| http://jurnal.unissula.ac.id/index.php/ekobis|
ISSN ISSN : 14112280, EISSN : 26854767, DOI : -,
Core Subject Economy,
Meta Subject Economics, Econometrics & Finance,
Meta DescJurnal Ekonomi dan Bisnis (EKOBIS) is published by the Department of Management, Faculty of Economics, Sultan Agung Islamic University (Unissula) on a regular basis (every six months). The purpose of this journal is to publish the results of research in the field of management which includes: - Human Resource Management - Financial Management - Marketing Management - Operational Management - Strategic Management
PenulisFitrianingrum, Dona , Wijayanti, Provita
Subtitle Article Jurnal Ekonomi dan Bisnis 2011: EKOBIS (Vol.12 No.2 2011)
Publisher ArticleDepartment of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang
View Articlehttp://jurnal.unissula.ac.id/i…
Scholar Googlehttp://scholar.google.com/scholar?q=%2Bintitle%3A&…
DOIhttps://doi.org/10.30659/ekobis.12.…
DOI Number DOI: 10.30659/ekobis.12.2.171-191
Download Article [1] http://jurnal.unissula.ac.id/index.php/e…
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