The Impact of Decentralization, Environmental Uncertainty, and Information Technology on Managerial Performance with Management Accounting System as a Mediator

This study aims to examine the effect of decentralization, environmental uncertainty, and information technology on managerial performance through a management accounting system. research is conducted using quantitative approach, namely instruments data analysis with aim testing predetermined hypothesis. The used in this primary data, sampling technique purposive sampling, number samples 200 respondents who are processed PLS-SEM application. results showed that direct decentralization uncertainty has positive system, while negative effect. Then, indirect systems, systems. uses contingency theory, where all organizational components must be compatible each other. approach based premise there no universal system every organization always suitable for situation occurs, but also depends situational factors occur organization. In general, more complex level used, higher performance, study, it was found disrupted can affect performance. So, purpose, as mediator. limitation obtained only questionnaires, so further added interview methods obtain detailed from respondents. Besides that, sample expanded wider scope get generalized.