The Effect of Information Technology Capability and Quality of Management Accounting Information with Technological Uncertainty as Moderating Variable

Abstract

This study aims to determine the effect of information technology capability and quality of management accounting information with technological uncertainty as moderating variable. Data were collected from respondent represented by accounting managers from the companies that listed in Indonesia Stock Exchange. The data processed using Structural Equation Modeling analysis technique. The result of this study support that there is positive effect of information technology capability toward quality of management accounting information. Whereas, technological uncertainty cannot moderates the relationship between information technology capability and quality of management accounting information.