The Influence of Environmental Uncertainty, Organizational Structure, and Information Technology on Management Accounting Information System and Its Impact on Managerial Performance (Survey On People's Credit Banks (BPR) in Pontianak City)

Background of this research is not quality management accounting information system found in organizations especially in BPR. The purpose of this research is to know the influence of environmental uncertainty, organizational structure, and information technology on management accounting information system and its impact on manager performance in BPR. This research uses quantitative research approach and explanatory survey method. The target population in this study are 9 (Nine) People's Credit Banks (BPR) in Pontianak City. Each BPR is drawn by 4 respondents: directors, accounting managers or accounting chiefs and accounting staff. The data used are primary data and secondary data. Testing Data, with Test of Validity and Test of Realibility. Research Analysis, used Structural Equation Modeling (SEM) for small sample with Partial Least Square (PLS) approach using Smart Software PLS 1.0 assistance. The results of the research are 1) Environmental Uncertainty, Organizational Structure and Information Technology have a significant positive effect on Management Accounting Information System; 2) Management Accounting Information System has a significant positive effect on Managerial Performance; 3) The most dominant construct affecting the Management Accounting Information System constraint are the uncertainty of the Environmental uncertainty with the path parameter coefficient of 0.426 and T-Statistics 5,699; and 4) Environmental uncertainty, Organizational Structure and Information Technology effect on Managerial Performance with mediated by construct Management Accounting Information System.