THE PERCEPTIONS OF ENVIRONMENTAL UNCERTAINTY AND DUTIES, CULTURAL ORGANIZATION MANAGEMENT AND ALSO ACCOUNTING SYSTEM IN IMPROVING THE

PERFORMANCE OF MANUFACTURING COMPANIES IN THE PROVINCE BANTEN. ABSTRACT Penelitian ini menjelaskan tentang efek ketidakpastian lingkungan yang dirasakan, ketidakpastian tugas dan budaya organisasi terhadap kinerja manajerial pada perusahaan manufaktur. Dalam penelitian ini juga menjelaskan peran mediasi atau perantara dari sistem akuntansi manajemen yang menghubungkan pengaruh ketidakpastian lingkungan yang dirasakan, ketidakpastian tugas dan budaya organisasi terhadap kinerja manajerial melalui perbandingan efek langsung dan efek tidak langsung. Penelitian ini bertujuan untuk mencari bukti empiris yang mendukung memperkirakan bahwa ketidakpastian lingkungan yang dirasakan, ketidakpastian tugas dan budaya organisasi berpengaruh terhadap kinerja manajerial perusahaan manufaktur. Dan penelitian ini juga bertujuan untuk membuktikan peranan sistem akuntansi manajemen sebagai variabel mediasi. Penelitian ini mengambil 60 contoh tetapi contoh yang bisa diproses adalah 38 orang yang terdiri dari marketing, HRD, dan manajer operasional dari perusahaan manufaktur yang menjadi contoh penelitian. Data dikumpulkan melalui survei secara langsung pada perusahaan manufaktur yang menjadi contoh penelitian dengan cara menyebarkan kuesioner. Percobaan hipotesis diuji secara empirik dengan regresi sederhana dan berganda dengan menggunakan SmartPLS. Hasil dari penelitian ini menunjukkan bahwa ketidakpastian lingkungan yang dirasakan, ketidakpastian tugas dan budaya organisasi secara signifikan berpengaruh terhadap kinerja manajerial, dan terbukti bahwa sistem akuntansi manajemen terhubung dengan pengaruh ketidakpastian lingkungan yang dirasakan, ketidakpastian tugas, dan budaya organisasi terhadap kinerja manajerial.

INTRODUCTION The successful of organization will always adapt to the enironment and changing environment proactively. Contingent environmental uncertainty is a factor that has been widely recognized by researchers in organizational design (Chia, 1990). If applied in the monitoring system of accounting, environmental uncertainty is measured by looking at its effect on the use of information and information characteristics. Basically the uncertainty of the environment are external conditions that may affect the company's operations (Otley, 1980). The first environmental uncertainty once pioneered by Burn and Stalker (1961) in Fazli Sham (2006) subsequently developed by several authors that make it as an important independent variables and the variables makes the company in a position that is difficult to predict (Govindarajan, 1984; Chenhall and Morris, 1986; Chong and Chong, 1997; Gul and Chia, 1994), planning and managerial oversight.

For more than 20 years, management accounting researchers have tried hard to explain the changes that occur in the field of management accounting system (MAS) which related to contextual factors (Amat, Carmona & Roberts, 1994; Ross, 1995; selto , Renner & Young, 1995). Orientation of the researchers on management accounting systems in the decades of the 1980s and 1990s had a strong emphasis on the design of information systems in the organization's environmental situation and particular organizational form. In general, the design of MAS only limited to the internal financial information organization using historical financial data (historical data). According to Mia and Chenhall (1994) the roles of management accounting systems in helping managers are provide direction and address the problems that arise in organizations has led to the evolution of the implementation of management accounting system (MAS). It requires external data and financial data which is stressed to marketing, product innovation, strategic planning and information useful for decision-making. The increasing levels of competition in the market trade caused by the use of production of modern technology, economic deregulation and privatization of the companies owned by the government, led to the decision makers feel that the use of MAS is very important (Bromwich, 1990). Beside the competition of global nature, the development of product and process technology, fluctuation in currency values and changes in raw material prices are also important factors in considering the application of the MAS. This is because of MAS can provide the latest information and be able to keep track of the state of the ongoing trade. Bromwich (1990) argues that the MAS information helps companies face the challenges of a competitive market that focuses on increasing the added value of the company to exceed its competitors. The suitability between the the MAS information needs of decision makers will increase the quality of the decisions to be taken and eventually improve managerial performance (Gerloff, 1991). The results Mia and Clarke (1999) states that the use of MAS information can help companies to implement their plans in response to their competitive environment. Besides that MASs information can facilitate users (managers or executives) to control costs, measure and improve productivity, and can also provide support for the production process (Johnson & Kaplan, 1987). This certainly requires further research related to the use of SAM in an environment that does not change the level of uncertainty (Kaplan, 1983, Shank & Govindarajan, 1989; Bromwich, 1990; Bromwich & Bhimani, 1994). The study, conducted by researchers concluded that under conditions of high environmental uncertainty, MAS will improve performance but in conditions of low environmental uncertainty will degrade the performance (Gul, 1991). Under conditions of high task uncertainty, the use of information MAS that characterized produces broad scope of effective managerial decisions and improve managerial performance (Chong, 1996). The use of MASs information mediates the relationship between the intensity of market competition and the performance of bu siness unit (Mia and Clarke, 1999). Gul and Chia (1994) in Dwirandra (2007:42) states that when the perception of high environmental uncertainty, organizations may need additional information to anticipate the complexity of the environment. Increasingly sophisticated reports generated from the information management accounting system will be able to further help reduce uncertainty and improve the quality of decisions made. This is will improve managerial performance (Dwirandra, 2007:42). Under conditions of high environmental

uncertainty, MAS will improve performance but in conditions of low environmental uncertainty will degrade the performance (Agbejule, 2005). Hirst in Hehanusa (2008) stated that uncertainty will affect the the performance task manager. The High task of uncertainty situations contribute to the shortage of information to complete the task and MAS can overcome this problem by giving managers the information which needed to understand the situation and achieve optimal decision for the company (Soobaroyen & Poorundersing, 2008). Connor and Becker (1994) and Dose (1997) argues that managers' perceptions of organizational culture that exists in their place of work is the key that determines the attitude of their work, and thus provide an important framework for understanding the decisions and behavior of managers in work. Especially, the study of the relationship between management accounting system and the perception of managers on organizational culture has been interesting in future studies (Goddard, 1997; O'Connor 1995; Dent 1991; Bourn & Ezzamel, 1986; Flamholtz, 1983). Culture influences the organization through social structures such as the legal system and also through values, attitudes, behaviors, goals and the performance participation. But not all of the cultural elements influence on managerial effectiveness and good the performance the different organizations in other countries within the scope of a larger or a smaller scope. This is because the cultures of different organizations. Therefore, differences in the culture of another country or organization has reached out even further due to the design and implications for management control systems (Hossein Etemadi, Zahra Dianati Dilami, Mohammad S Bozaz, Ravi Parameswaran, 2009). Meanwhile, research conducted by Tsui (2001) which examines the influence of culture on the relationship between budgetary participation, management accounting systems, and managerial performance results in a finding that management accounting systems and management practices have been effective in one environment may not be effective or impaired other functions. Meanwhile, the country's cultural differences or other organization has reached out even further due to the implications on the design and management control systems. Contingency theory can be used to analyze the design and management accounting systems to provide information that can be used by companies for a variety of purposes (Otley, 1980) and to face competition (Mia and Clarke, 1999). Contingency theory is based on the premise that there is no system of management accounting which are universally used in a variety of environmental organizations (Otley in Faisal (2006)). Contingency approach in this study is used to evaluate environmental factors that cause the system of management accounting become more effective. Several previous studies using contingency approach to examine the relationship between contextual variables (information technology, strategy and perception of environmental uncertainty) to the accounting information systems management and performance as Gordon and Miller (1976), Abernethy and Guthrie (1996), Chong and Chong (1997), Chenhall and Morris (1996) and Abernethy and Bouwens (2000) states that organizations need to consider the contextual variables from management accounting informationin order to get more effective result. Traditionally the information of management accounting is dominated by the financial information, but the development also provides non-financial information. Contingency approach attracted many researchers because they want to know whether the level of reliability of the management accounting system will always be the same effect on the performance on each condition or not. On the basis of the contingency level, there is a suspicion that there are contextual factors will interact in harmony with certain conditions that affect the relationship between management accounting systems and managerial performance. STATEMENT OF PROBLEM From the description above it conclude that the application of MASs information may affect the performance of managerial. But in the application of the MAS, the perception of environmental uncertainty, task uncertainty and organizational culture can influence in improving managerial performance. The problems that arise in this study is whether MAS can serve as a mediation between the perception of environmental uncertainty, task uncertainty and organizational culture and managerial performance. This is related to the idea that if the situation rate of environmental uncertainty, so it would be difficult for managers to make decisions in relation to organizational goals. Similarly, the task uncertainty and organizational culture can also affect managerial performance in a company, then of course the decision-makers will need information that can be used to overcome these problems through the use of management accounting systems. GOAL OF LITERATURE Environmental Uncertainty Perceptions Perceptions of environmental uncertainty can be defined as employee perceptions about the environment which they face and affect the place where employee work. Ferris (1997) states that "the concept of uncertainty is not related to the physical environment, but with the knowledge and perceptions of the individual will be the environment". According Outley (1980) the uncertainty of the environment is an external environmental conditions that may affect the operation of the company. While Fisher (1998) define environmental uncertainty as: (1) the lack of information regarding the environmental factors associated with decision-making situations, (2) does not recognize the results (outcomes) specific decisions regarding how many organizations have suffered a loss, if the decision taken inappropriately, (3) inability to establish the possibility of a certain level of confidence with regard to how environmental factors affect the success or failure of the decision unit in performing its functions. Gordon and Narayan (1984) defines the perception of environmental uncertainty as the managers perception about the environment which face and can affect the place where they work for. Uncertainty of the environment is identified as an important factor because this condition can be difficult to plan and control.

Miliken (1987) explains that the uncertainty of the environment consists of three types (effect uncertainty, response uncertainty, and the stated uncertainty). Effect uncertainty is the inability to predict the influence of the environment on the future of the organization. Response uncertainty is the inability to predict the consequences from the choices decision to respond to the environment. While the stated uncertainty is something always associated with perceived environmental uncertainty (perceived environmental uncertainty). Although the stated uncertainty describes the perceived environmental uncertainty, but the operationalization of perceived environmental uncertainty include measurement uncertainty types overall environment so as to provide research results are informative (Gerloff, et al, 1991).

TASK UNCERTAINTY Task uncertainty can be identified as the difference between the amount of information needed to complete the task and number of of information that has been owned by the organization (Galbraith in Kim et al 1998). While Hirst (1981.1983) incorporate uncertainty variable assignment in an attempt to determine differences in research conducted Hopwood (1972) and Otley (1980). According to Hirst (1981.1983) concluded that the uncertainty affecting the behavior and performance of the task manager. In other words, the lower of the uncertainty makes the task of accounting information as a relative measure of the perfect (complete) in assessing a person's achievements and positive impact. The argument that the more uncertain task of a manager, it makes difficult to set targets to be used as the basis of satisfactory performance appraisal manager. Also confirmed that the situation there is little uncertainty tasks, accounting information is a measure of the relative perfectly in one's grasp task results and little likelihood of negative behaviors. Research conducted by Kim Et al in David (2001) divided task uncertainty into two dimensions: (1) dimensions of task variability and (2) dimensions of task analyzability. According to Kim et al in Anwar (2004) also defines task uncertainty in two dimensions as follows: (1) Task variability is a case of exceptional or expected or events that are not insurmountable. (2) Task analyzability is concrete knowledge or understanding about the activity and the level of complexity of the task execution process. Uncertainty task (task uncertainty) by Hirst (1981.1983) is divided into three: (1) high task uncertainty, (2) medium task uncertainty, (3) low task uncertainty. In the high task uncertainty which can be interpreted as a condition of assignment that can not be understood by employees. From misunderstanding on the job, the employee does not have enough knowledge about what to do. Low task uncertainty is a condition in which employees understand the job well. ORGANIZATIONAL CULTURE The Words of organizational culture (culture) as a concept rooted in the study or discipline of anthropology that by Kilmann, Saxton and Serpa in Organizational Behavior (Nimran, 1999:134) defined as "the shared Philosophies, ideologies, values, Assumptions, beliefs, expectations, attitudes, and norms that knit a community together "(philosophy, ideology, values, assumptions, beliefs, expectations, attitudes and norms that bind a shared and public). Organizational culture is intended to divide the assumptions, values, and norms (Schein in W.Zheng et al, 2009). Organizational culture is a source of sustainable competitive advantage (Barney in W.Zheng et al, 2009) and empirical research suggests that it is a key factor for the effectiveness in organozational (Denison in W. Zheng, 2009). Robbin (in Praesti Sedjo, 2005) defines organizational culture as a common perception espoused by members of the organization. This system if observed carefully is the main set of characteristics that are valued by the organization.

Wheelen & Hunger in Organizational Behavior (Nimran, 1999: 136), specifically raised a number of important roles played by organizational culture, namely: a) Helping to create a sense of identity for workers; b) Can be used to develop a personal relationship with the company; c) Help stabilization organization as a social system; d) Presenting the code of conduct, as a result of behavioral norms that have been established. MANAGERIAL PERFORMANCE Mahoney et al (1963) said the performance (performance) is the result of work that can be achieved by a person or group of people in an organization, in accordance with the authority and responsibilities of each, in order to achieve organizational goals. Managerial performance as the dependent variable includes skill managers in carrying management activities including planning, investigation, coordination, supervisors, staff arrangements, negotiations and representations (Mahoney, 1963). According to Pabundu (2006: 121) the performance is results of the job functions or activities of a person or group within an organization that is affected by a variety of factors in order to achieve organizational goals within a certain time period. Corporate performance is the level of achievement of results in order to achieve company goals. According to Stoner in Juniarti and Evelyne (2003) definition of managerial performance is a measure of how effective and efficient managers have worked to achieve organizational goals.

That theory explains the performance assessment implies that a process or system of measurement regarding the implementation of the organization's ability to work. As a first step in the performance appraisal process is measuring the performance by choosing a suitable measuring tool. Performance measurement is used to assess the performance depends on how the organizational unit will be assessed and how the objectives will be achieved, taking into account profitability, market share, expenses and other measurements. According to Mahoney (1963) managerial performance is the performance of the individual members of the organization in a managerial activities include planning, investigation, coordination, evaluation, supervision, staff selection, negotiation and representation. Dimensions of managerial performance includes eight aspects, they are: 1. plan Is the ability to set goals or implementation of policies and actions, work scheduling, budgeting, designing and programming procedures. 2. investigation Is the ability to gather and convey information to notes, report and accounts, measure results, determine the inventories and work analysis. 3. coordination Is the ability to exchange information with people who are in other parts of the organization to link and adjust the program, telling other parts section and a relationship with the manager. 4. evaluation Supomo and Indrianto (1998) in Winarno (2006) stated that the evaluation is one of the basic functions of management which is used to assess and measure proposal, performance, employee assessment, assessment notes outcome , financial statements and assessment product inspection. 5. supervision Is the ability to direct, lead and develop subordinates, guide, train and explain the rules work to subordinates, assign tasks or collaboration or work to subordinates and handle complaints. 6. Selection of staff The selection of staff is an important factor in the management of human resources for employees can be utilized effectively (Sabardi, 1992 in Winarno, 2006). Staffing is a process that consists of the specifications of the job (job description), the movement of labor, specifications of worker, selection and preparation of the organization to prepare and train employees to perform their jobs well (Terry and Rue, 1991 in Winarno 2006). 7. negotiations Is the ability to make a purchase, sale or perform a contract for goods and services, contacting suppliers, bargaining with representatives of the seller and bargain collectively. 8. representation Is the ability to attend meetings with other company, business association meetings, giving speeches to civic events, community approach and promote general corporate purposes.