LOCUS OF CONTROL, KETIDAKPASTIAN LINGKUNGAN DAN SISTEM AKUNTANSI MANAJEMEN

Abstract

The uncertainty of the existing environment will complicate managers in making of the
planning and exercise controlling on of the company's operations. Information was one of the
potential companies that have to received the attention of managers, because in addition to the
operation of information companies can also function as a tool to identification the relevant
activities of the company. Besides environmental uncertainty, information needs of a manager
also influenced by personality factors that of indicated with the locus of control. The problem in
this study is the locus of control the influence relationship of environmental uncertainty on the
characteristics of management accounting systems information. Population in this research
manager of manufacturing companies in Surakarta city and the sample of 76 respondents,
meanwhile for the data analysis used Structural Equation Models. The use of model equations
with an application program "Partial Least Squares (PLS).The finding also indicated that the
locus of control not significant the relationship between of environmental uncertainty on the
characteristics of management accounting systems broad scope, timelines and aggregation,
meanwhile the locus of control significant the uncertainty of the environment on the
characteristics of accounting integration systems. Information integration the showing that there
is coordination between the segments of one subunit with another. The complexities and relevancy
with each other subunits will be reflected in the integrated. The more of segments in the subunits
within the organization, so the information’s integrated ware very needed .
Keywords: locus of control, environmental uncertainty, broadscope, timeless, integrated, agregate