THE ENVIRONMENTAL UNCERTAINTY, MANAGER COMPETENCY AND ITS IMPACT ON SUCCESSFUL USE OF FINANCIAL APPLICATIONS IN THE COVID-19 PANDEMIC ERA

Abstract

This study aims to investigate the conceptual model of successful use of financial applications that is influenced by environmental uncertainty and manager competence. Quantitative research is used to examine the conceptual model developed. Data collected was used as primary data by distributing questionnaires to respondents. The target population is 478 management accounting units in 118 state-owned enterprises (SOEs) in Indonesia. The minimum sample criteria use the rule of thumb. The sample size is 100 SOEs manager respondents who were selected by simple random sampling technique using a table of random numbers with the help of Microsoft Excel. The research data were analyzed using the Structural Equation Model (SEM) with the Lisrell 8.5 software tool. The results show that the researcher's conceptual model's suitability can be tested. The environmental uncertainty variable empirically has a negative impact on the successful implementation of financial applications. The manager's competence variable positively affects the successful implementation of financial applications. The negative direction shown as a result of environmental influences uncertainty on the successful use of financial applications can occur. An uncertain business environment can be the cause of failure to use financial applications. The improving business environment will further increase the successful use of financial applications. The results of the study have an important contribution in determining the success of using financial applications in SOEs companies in Indonesia, wherein daily practice, environmental uncertainty factors, and manager competencies have proven to be very influential on the successful use of financial applications, especially during the COVID-19 pandemic which has not entirely subsided.