PENGARUH KAPABILITAS TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI AKUNTANSI MANAJEMEN DENGAN KETIDAKPASTIAN TEKNOLOGI SEBAGAI VARIABEL MODERASI

Abstract

This study aims to determine the effect information technology capability and quality of management accounting information
with technological uncertainty as moderating variable. The highest business competition requires companies to be able to
optimize their resources. Company with information technology capability will able to produce good quality of information.
The existence of changes in the external environment related to the rapid development of technology and uncertain technology
require companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger the
relationship between information technology capability and quality of management accounting information. Data were
collected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95
people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. The
screening stage of the data generated 94 responses that were used for decision making of the results study. Data processing has
been done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there are
positive effect of information technology capability toward quality of management accounting information. Whereas, the
hypothesis that states technological uncertainty moderates the relationship between information technology capability and
quality of management accounting information is not supported. This study is limited to the lack of connection between the
variables in the study due to the lack of the data and heterogeneous of the sample type selection.
Keywords: information technology capability, technological uncertainty, quality of management accounting information