Pengaruh Sistem Informasi Akuntansi Manajemen dan Ketidakpastian Lingkungan terhadap Kinerja Manajerial (Studi Empiris di Perusahaan Daerah Air Minum Mon Mata Calang)

Abstract

This study examines the influence of Management Accounting Information Systems and Environmental Uncertainty on managerial performance at the Regional Drinking Water Company Mon Mata Calang. The research is motivated by increasing managerial demands for timely, relevant, and accurate information amid organizational complexity and environmental volatility in public service institutions. The central problem addressed is whether the effectiveness of management accounting information systems and the ability to respond to environmental uncertainty significantly affect managerial performance. A quantitative approach was employed using a causal research design, with data collected through structured questionnaires administered to managerial staff. The data were analyzed using multiple linear regression to test the proposed relationships. The findings indicate that Management Accounting Information Systems have a positive and significant effect on managerial performance, demonstrating their role in supporting planning, control, and decision-making processes. Environmental uncertainty also shows a positive and significant influence, suggesting that managers who effectively anticipate and adapt to external changes perform better in achieving organizational objectives. These results confirm that the integration of robust information systems and adaptive managerial capabilities is essential for managerial performance in public sector organizations.