PENGARUH KONTEKS LINGKUNGAN DAN DESENTRALISALI TERHADAP SISTEM AKUNTANSI MANAJEMAN
DOI:
https://doi.org/10.62281/v2i12.1167Keywords:
Konteks Lingkungan, Desentralisasi, Sistem Akuntansi Manajemen, Efektivitas Informasi, Pengambilan Keputusan StrategisAbstract
Penelitian ini bertujuan untuk mengeksplorasi pengaruh konteks lingkungan dan desentralisasi terhadap efektivitas sistem akuntansi manajemen (SAM) dalam mendukung pengambilan keputusan manajerial. Dalam menghadapi lingkungan yang kompleks dan dinamis, SAM dituntut untuk bersifat fleksibel dan mampu menyediakan informasi mendalam untuk perencanaan strategis dan operasional. Desentralisasi, yang mencakup pelimpahan wewenang kepada berbagai unit dalam organisasi, memegang peranan penting dalam menciptakan SAM yang adaptif, karena dapat menyediakan informasi yang spesifik sesuai dengan kebutuhan masing-masing unit. Hasil penelitian menunjukkan bahwa konteks lingkungan, terutama ketidakpastian, memiliki pengaruh yang signifikan terhadap efektivitas SAM. Selain itu, desentralisasi juga memberikan dampak positif dengan meningkatkan responsivitas organisasi terhadap kebutuhan informasi di berbagai tingkatan manajemen. Interaksi antara konteks lingkungan dan desentralisasi mengindikasikan perlunya SAM yang mampu beradaptasi dengan perubahan eksternal, sekaligus mempertimbangkan struktur internal organisasi. Organisasi yang mengintegrasikan pendekatan berbasis lingkungan dan desentralisasi dalam desain SAM memiliki peluang lebih besar untuk meningkatkan daya saing dan efisiensi operasional. Dengan demikian, penelitian ini memberikan kontribusi praktis bagi para manajer dalam merancang sistem informasi yang relevan dan strategis, serta memperkaya literatur mengenai SAM dalam berbagai konteks organisasi.
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