起業家教育ジャーナル

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The Influence of Manager′s Competence and the Uncertainty of the External Environment on Accounting Information System

Meiryani

The competence of the manager and the uncertainty of the external environment is one factor that can support the establishment of quality management accounting information system. The phenomenon that occurs in several organizations in Indonesia showed that the accounting information system of quality management yet. This study was conducted to seek the truth through testing that proves their influence manager's competence and the uncertainty of the external environment on the quality of accounting information systems management. The data used in this study were obtained through a survey by distributing questionnaires to 80 insurance companies in Indonesia. Testing data using SEM-PLS. The research method used explanatory research method. The results showed that the problem is not integrated management accounting information systems caused by the competence of the manager and the uncertainty of the external environment is not entirely good as expected.