The Quality of AIS and HR Information as Determinants of Managerial Decision Effectiveness Moderated by Business Environmental Uncertainty
DOI:
https://doi.org/10.55927/fjsr.v4i12.746Keywords:
Accounting Information System, HR Competence, Managerial Decision, Environmental UncertaintyAbstract
The MSME business environment is characterized by uncertainty, which demands rapid and accurate managerial decision-making. This study aims to examine the influence of Accounting Information Systems (AIS) and HR Competence on Managerial Decision-Making Effectiveness (DEM), as well as the role of Environmental Uncertainty (EUR) as a moderating variable. A quantitative method using the Moderated Regression Analysis (MRA) approach was used, involving 181 MSME respondents. The results of the study indicate that AIS and HR Competence partially have a significant and positive effect on EPKM. The contribution of the influence of both variables reaches 73.5% (R2 = 0.735). Specifically, Environmental Uncertainty is proven to moderate and strengthen the influence of AIS on EPKM (Sig. interaction: 0.000). This indicates that in an uncertain environment, the quality of AIS becomes increasingly important and has a greater driving force in increasing the effectiveness of managerial decision-making. This moderation model is able to explain variations in EPKM up to 77.3%
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