S udies Managemen and Finance Economics, o Jou nal
0504-2644 (online): ISSN 0490,-2644 (p in ): ISSN
5202 No embe 11 Issue 80 Volume
8.317 Fac o : Impac ,31-i11-10.47191/je ms/ 8 DOI: A icle
3074-7425 No: Page
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7425
How Do En i onmen al Unce ain y, Managemen Accoun ing Sys ems, and
Delega ed Au ho i y In luence Manage ial Pe o mance?
Ni Luh Gede Dian Angg eni1, Komang Ayu K isnadewi2
1,2Facul y o Economics and Business, Udayana Uni e si y, Bali, Indonesia
ABSTRACT: This s udy examines how en i onmen al unce ain y, managemen accoun ing sys ems, and delega ed au ho i y
in luence manage ial pe o mance wi hin he con ex o mode n e ail ope a ions. The esea ch was conduc ed a PT Indoma co
P isma ama Bali, employing a quan i a i e app oach and using p ima y da a collec ed h ough ques ionnai es dis ibu ed o 108
anchise-based Indoma e s o e manage s in Denpasa and Badung. Da a we e analysed using he Pa ial Leas Squa es (PLS)
me hod wi h Sma PLS so wa e. The esul s e eal ha en i onmen al unce ain y does no ha e a signi ican e ec on
manage ial pe o mance. In con as , bo h managemen accoun ing sys ems and delega ed au ho i y demons a e posi i e and
signi ican e ec s. These indings sugges ha in e nal o ganisa ional mechanisms play a mo e c ucial ole in enhancing manage ial
e ec i eness han ex e nal en i onmen al condi ions. S eng hening manage ial compe ence in he u ilisa ion o managemen
accoun ing in o ma ion and cla i ying he delega ion o au ho i y can con ibu e o mo e e icien s o e-le el decision-making.
The s udy ecommends ha he company imp o es aining ela ed o accoun ing in o ma ion sys ems and ein o ces clea
au ho i y s uc u es o suppo manage ial pe o mance ac oss e ail ou le s.
KEYWORDS: en i onmen al unce ain y; managemen accoun ing sys ems; delega ed au ho i y; manage ial pe o mance;
mode n e ail.
INTRODUCTION
Manage ial pe o mance plays a c ucial ole in de e mining he ope a ional success and o e all achie emen o o ganisa ional
objec i es (Saha e al., 2024; Rumapea e al., 2018). The e ec i eness o manage s in planning, coo dina ing esou ces, and making
s a egic decisions is no only shaped by hei indi idual compe encies bu is also in luenced by in e nal s uc u es and ex e nal
condi ions. One o he key ex e nal challenges is en i onmen al unce ain y, which a ises when manage s pe cei e ha he
a ailable in o ma ion is insu icien o accu a ely p edic u u e condi ions (Ka ika, 2020). Shi s in consume p e e ences,
echnological de elopmen s, in ensi ied compe i ion, and egula o y changes may he e o e dis up manage ial decision-making
p ocesses (Kenisah & Ho, 2024; Alwan & Maelah, 2024).
In such ci cums ances, he u ilisa ion o Managemen Accoun ing Sys ems (MAS) becomes inc easingly essen ial. Rele an and
imely accoun ing in o ma ion suppo s planning, con ol, and p oblem-sol ing a a ious o ganisa ional le els (Mia & Chenhall,
1994; Fi ios e al., 2018; E im, 2019). Fu he mo e, he abili y o manage s o u ilise delega ed au ho i y e ec i ely is i al in
enhancing esponsi eness and he quali y o ope a ional decisions (Me cal e e al., 2023; Galleazzo e al., 2021; Hong, 2020).
Delega ion ha is app op ia ely s uc u ed allows manage ial disc e ion o unc ion as a mechanism o adap i e and e icien
s o e-le el managemen .
PT Indoma co P isma ama Bali, which manages he Indoma e e ail ne wo k, ope a es in an en i onmen cha ac e ised by pos -
pandemic economic unce ain y, in ensi ying compe i ion, and shi ing consume beha iou (BPS Bali, 2022). In anchise-based
s o es, he deg ee o owne in ol emen a ies, po en ially in luencing how s o e manage s u ilise hei au ho i y, and
consequen ly a ec ing hei pe o mance. P e ious s udies indica e ha many e ail manage s ha e no ye op imised he use o
au ho i y no ully u ilised MAS o s a egic decision-making (Kunco o, 2021; Ho ng en e al., 2018).
Al hough p io esea ch has examined he in luence o en i onmen al unce ain y, MAS, and au ho i y u ilisa ion on manage ial
pe o mance, he indings ha e been inconsis en ac oss sec o s and o ganisa ional con ex s (Ped oso & Gomes, 2024; Akuna e
al., 2024; Ku niawan, 2020; Su yani, 2019). Mo eo e , s udies in eg a ing hese h ee a iables simul aneously wi hin he mode n
e ail anchise sec o , pa icula ly in he Balinese con ex , emain limi ed. This s udy he e o e seeks o analyse he in luence o
How Do En i onmen al Unce ain y, Managemen Accoun ing Sys ems, and Delega ed Au ho i y In luence
Manage ial Pe o mance?
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7426
en i onmen al unce ain y, managemen accoun ing sys ems, and delega ed au ho i y on manage ial pe o mance among
Indoma e s o e manage s in Denpasa and Badung. The indings a e expec ed o p o ide p ac ical implica ions o enhancing
manage ial e ec i eness wi hin anchise-based e ail ope a ions.
LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
Con ingency Theo y posi s ha he e is no single uni e sal manage ial app oach applicable ac oss o ganisa ions, as e ec i eness
depends on he alignmen be ween o ganisa ional sys ems, s a egies, and ex e nal en i onmen al condi ions (Law ence & Lo sch,
1967). In highly unce ain en i onmen s, manage s a e equi ed o exhibi adap abili y when in e p e ing in o ma ion and making
s a egic decisions (Nassou & Bennani, 2024; Sain e al., 2025). En i onmen al unce ain y a ising om compe i ion, echnological
change, egula o y shi s, and cus ome p e e ences encou ages he adjus men o ope a ional s a egies and decision-making
p ocesses (Pi es & Al es, 2022; Sha izadeh, 2024).
P e ious s udies gene ally sugges ha dynamic en i onmen s s imula e manage ial esponsi eness and lexibili y, which can
imp o e manage ial e ec i eness (Kenisah & Ho, 2024; Alwan & Maelah, 2024). This posi i e associa ion has been obse ed ac oss
a ious sec o s, including ene gy and e ail (Lin & Maenhou , 2019; Ku niawan, 2020; Su yani, 2019; Wahyuningsih e al., 2023).
The e o e, en i onmen al unce ain y is expec ed o inc ease manage ial adap abili y, which in u n enhances manage ial
pe o mance.
H1: En i onmen al unce ain y has a posi i e in luence on manage ial pe o mance.
Managemen Accoun ing Sys ems (MAS) p o ide ele an , accu a e, and imely in o ma ion ha suppo s planning, con ol, and
decision-making p ocesses (Ho ng en e al., 2018; Chenhall & Mo is, 1986). Unde unce ain condi ions, such in o ma ion helps
manage s educe ambigui y and e alua e al e na i e ac ions mo e e ec i ely. MAS con ibu es o e iciency imp o emen s, p o i
enhancemen , anspa en cos s uc u es, and s eamlined decision-making (E im, 2019). The alignmen be ween sys em
cha ac e is ics and o ganisa ional needs has been shown o s eng hen manage ial capabili ies (Ped oso & Gomes, 2024).
Empi ical e idence indica es ha MAS usage posi i ely con ibu es o manage ial pe o mance ac oss a ious o ganisa ional
con ex s (Fi ios e al., 2018; Pi es & Al es, 2022; Akuna e al., 2024; Massico e & Hend i, 2021; Am i, 2021; Wahyuningsih e al.,
2023). Thus, app op ia ely designed MAS acili a es mo e accu a e and e ec i e manage ial decisions.
H2: Managemen accoun ing sys ems ha e a posi i e in luence on manage ial pe o mance.
Con ingency Theo y also highligh s he impo ance o he i be ween o ganisa ional s uc u e, au ho i y dis ibu ion, and
en i onmen al condi ions in de e mining manage ial e ec i eness (Law ence & Lo sch, 1967; Donaldson, 2023). Delega ed
au ho i y enables manage s o espond mo e apidly and app op ia ely o si ua ional demands, suppo ing inno a ion, eam
mo i a ion, and e iciency (Me cal e e al., 2023). When manage s a e g an ed su icien disc e ion, hey a e mo e capable o
pe o ming essen ial manage ial unc ions such as planning, o ganising, di ec ing, and con olling.
P io esea ch demons a es ha well-s uc u ed delega ion imp o es decision-making speed and quali y, pa icula ly in
compe i i e business en i onmen s (Galleazzo e al., 2021; Hong, 2020; Alphun e al., 2023; Keum & See, 2017; Sup iyono, 2019;
Abdillah & Jogiyan o, 2019; Rama, 2023; Muhjizin, 2019). In he e ail sec o , e ec i e use o au ho i y has been associa ed wi h
highe manage ial p oduc i i y and s o e pe o mance (Me cal e e al., 2023).
H3: Delega ed au ho i y has a posi i e in luence on manage ial pe o mance.
METHODS
This s udy employs a quan i a i e esea ch app oach o examine he in luence o en i onmen al unce ain y, managemen
accoun ing sys ems, and delega ed au ho i y on manage ial pe o mance a PT Indoma co P isma ama Bali. Da a we e collec ed
h ough he adminis a ion o ques ionnai es o all 108 anchise-based Indoma e s o e manage s loca ed in Badung Regency
and Denpasa Ci y, wi h he c i e ia ha each s o e had been ope a ing o mo e han h ee yea s and he s o e manage had held
hei posi ion o a leas one yea . Gi en he ela i ely small and accessible popula ion, a o al sampling echnique was applied.
The a iables examined in his s udy consis o en i onmen al unce ain y (X1), managemen accoun ing sys ems (X2), delega ed
au ho i y (X3), and manage ial pe o mance (Y), which we e measu ed using a Like scale (1–5) based on indica o s adap ed om
p e ious empi ical s udies. Da a analysis was conduc ed using S uc u al Equa ion Modelling (SEM) wi h he Pa ial Leas Squa es
(PLS) me hod ia Sma PLS 4.0, in ol ing he assessmen o he ou e model ( alidi y and eliabili y), he inne model (R-squa e
and Q-squa e), and hypo hesis es ing based on -s a is ics and signi icance le els. The esea ch was ca ied ou om Janua y o
Augus 2025, wi h he limi a ion ha i does no include o he ex e nal de e minan s o manage ial pe o mance, such as
o ganisa ional cul u e, leade ship s yle, o mac oeconomic in luences.
How Do En i onmen al Unce ain y, Managemen Accoun ing Sys ems, and Delega ed Au ho i y In luence
Manage ial Pe o mance?
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7427
RESULT AND DISCUSSION
Resul s o Pa ial Leas Squa es (PLS) Analysis
Da a analysis was conduc ed using he Pa ial Leas Squa es (PLS) me hod o e alua e he ela ionships among he a iables
examined in his s udy, namely en i onmen al unce ain y, managemen accoun ing sys ems, delega ed au ho i y, and manage ial
pe o mance. PLS was selec ed because i is sui able o models in ol ing mul iple indica o s and allows simul aneous es ima ion
o ela ionships among la en a iables. Addi ionally, PLS can be applied o ela i ely small sample sizes and does no equi e
assump ions ega ding da a dis ibu ion, making i app op ia e o analysing manage ial pe o mance ac o s in PT Indoma co
P isma ama Bali.
The PLS analysis consis ed o wo main s ages: he e alua ion o he ou e model and he e alua ion o he inne model. The ou e
model assessmen aimed o de e mine he alidi y and eliabili y o indica o s used o measu e each la en a iable, while he
inne model assessmen was used o examine he ela ionships among la en a iables and he signi icance o hei e ec s. The
esul s om hese analyses p o ide an o e iew o he ex en o which en i onmen al unce ain y, managemen accoun ing
sys ems, and delega ed au ho i y in luence manage ial pe o mance a PT Indoma co P isma ama Bali.
E alua ion o he Measu emen Model (Ou e Model)
Con e gen Validi y
Con e gen alidi y was assessed by examining he loading alues o each indica o . Indica o s a e conside ed o ha e adequa e
alidi y i hei loading alues exceed 0.70 (Ghozali, 2011). Indica o s wi h loading alues below his h eshold a e emo ed om
he model.
Table 1. Resul s o Ou e Model Analysis
La en Va iable
Numbe o Valid
Indica o s
Ou e Loading
Range
AVE
Value
Desc ip ion
En i onmen al Unce ain y
(X1)
4
0.895 – 0.978
0.866
All indica o s alid and mee
con e gen alidi y c i e ia
Managemen Accoun ing
Sys ems (X2)
8
0.829 – 0.954
0.824
All indica o s alid and mee
con e gen alidi y c i e ia
Delega ed Au ho i y (X3)
5
0.809 – 0.973
0.822
All indica o s alid and mee
con e gen alidi y c i e ia
Manage ial Pe o mance (Y)
11
0.830 – 0.969
0.818
All indica o s alid and mee
con e gen alidi y c i e ia
P ima y Da a, 2025
Based on hese esul s, all indica o s o he ou la en a iables show ou e loading alues abo e 0.70 and AVE alues abo e
0.50. The e o e, each cons uc mee s he c i e ia o con e gen alidi y as ecommended by Hai e al. (2019).
Disc iminan Validi y
Disc iminan alidi y ensu es ha each la en cons uc is dis inc om he o he s. A cons uc is conside ed o ha e adequa e
disc iminan alidi y i he loading alue o each indica o is highes when associa ed wi h i s espec i e cons uc compa ed o
o he cons uc s (Sup iya i, 2021). The disc iminan alidi y esul s using he Fo nell–La cke c i e ion a e as ollows:
Table 2. Disc iminan Validi y (Fo nell–La cke C i e ion)
En i onmen al
Unce ain y
Manage ial
Pe o mance
Managemen Accoun ing
Sys ems
Delega ed
Au ho i y
En i onmen al Unce ain y
0.931
Manage ial Pe o mance
0.984
0.905
Managemen Accoun ing
Sys ems
0.986
0.995
0.908
Delega ed Au ho i y
0.972
0.988
0.983
0.907
P ima y Da a, 2025
The esul s indica e ha each cons uc demons a es accep able disc iminan alidi y.
Cons uc Reliabili y and Validi y
How Do En i onmen al Unce ain y, Managemen Accoun ing Sys ems, and Delega ed Au ho i y In luence
Manage ial Pe o mance?
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7428
Reliabili y es ing was conduc ed o assess he consis ency o he measu emen ins umen s. Cons uc s a e conside ed eliable i
C onbach’s alpha and composi e eliabili y alues exceed 0.70 (Hai e al., 2019).
Table 3. Cons uc Reliabili y and Validi y
Va iable
Composi e Reliabili y (CR)
AVE
Desc ip ion
En i onmen al Unce ain y
0.963
0.866
Reliable
Managemen Accoun ing Sys ems
0.974
0.824
Reliable
Delega ed Au ho i y
0.958
0.822
Reliable
Manage ial Pe o mance
0.980
0.818
Reliable
P ima y Da a, 2025
All cons uc s demons a e composi e eliabili y alues abo e 0.70 and AVE alues abo e 0.50, indica ing ha he measu emen
ins umen s used in his s udy a e consis en and alid o u he s uc u al analysis.
S uc u al Equa ion Model (Inne Model)
The s uc u al model is de eloped based on he heo e ical amewo k in o de o analyse he ela ionships be ween he
exogenous and endogenous a iables. The e alua ion o he inne model was ca ied ou using se e al p ocedu es, including he
coe icien o de e mina ion (R²), e ec size (F²), and hypo hesis es ing.
Coe icien o De e mina ion (R²)
The R² alue indica es he ex en o which he endogenous a iable can be explained by he exogenous a iables. Acco ding o
Chin, as ci ed in Luka aja e al. (2020), an R² alue abo e 0.67 signi ies a s ong model, alues be ween 0.33 and 0.67 indica e
mode a e explana o y powe , and alues be ween 0.19 and 0.33 indica e weak explana o y powe .
Table 4. R-Squa e and F-Squa e Resul s
Endogenous Va iable
P edic o
R²
F²
Manage ial Pe o mance (Y)
En i onmen al Unce ain y (X1)
0.889
0.021
Managemen Accoun ing Sys ems (X2)
–
0.963
Delega ed Au ho i y (X3)
–
0.377
P ima y Da a, 2025
The R² alue o 0.889 indica es ha 88% o he a iance in manage ial pe o mance is explained by en i onmen al unce ain y,
managemen accoun ing sys ems, and delega ed au ho i y. Thus, he model demons a es s ong explana o y powe .
E ec Size (F²)
The e ec size (F²) assesses he con ibu ion o each exogenous a iable o he endogenous a iable. Values o 0.02, 0.15, and
0.35 indica e weak, mode a e, and s ong e ec s, espec i ely (Ghozali, 2015).
The esul s indica e ha :
1) En i onmen al unce ain y has a weak e ec on manage ial pe o mance (F² = 0.021).
2) Managemen accoun ing sys ems ha e a s ong e ec on manage ial pe o mance (F² = 0.963).
3) Delega ed au ho i y also has a s ong e ec on manage ial pe o mance (F² = 0.377).
Hypo hesis Tes ing
Hypo hesis es ing was conduc ed using he boo s apping p ocedu e. A ela ionship is conside ed signi ican when he -s a is ic
exceeds 1.96 a a signi icance le el o 5%.
Table 5. Di ec E ec Hypo hesis Tes ing Resul s
Rela ionship
Pa h Coe icien (β)
-s a is ic
p-
alue
Desc ip ion
En i onmen al Unce ain y → Manage ial Pe o mance
0.073
1.054
0.292
No signi ican
Managemen Accoun ing Sys ems → Manage ial
Pe o mance
0.644
7.237
0.000
Signi ican posi i e
Delega ed Au ho i y → Manage ial Pe o mance
0.283
6.841
0.000
Signi ican posi i e
P ima y Da a, 2025
How Do En i onmen al Unce ain y, Managemen Accoun ing Sys ems, and Delega ed Au ho i y In luence
Manage ial Pe o mance?
JEFMS, Volume 08 Issue 11 No embe 2025 www.ije m.co.in Page 7429
En i onmen al Unce ain y on Manage ial Pe o mance
The analysis indica es ha en i onmen al unce ain y does no ha e a signi ican in luence on manage ial pe o mance. Wi h a -
s a is ic o 1.054 (< 1.96) and a p- alue o 0.292 (> 0.05), he e ec is s a is ically insigni ican . This sugges s ha luc ua ions in
economic condi ions, egula o y changes, o compe i i e p essu es do no di ec ly a ec manage ial pe o mance. One possible
explana ion is ha manage s may al eady ha e adap i e s a egies and in e nal con ol mechanisms in place, enabling hem o
mi iga e he impac o en i onmen al unce ain y.
Managemen Accoun ing Sys ems on Manage ial Pe o mance
Managemen accoun ing sys ems ha e a signi ican posi i e e ec on manage ial pe o mance, demons a ed by a -s a is ic o
7.237 (> 1.96) and p- alue o 0.000 (< 0.05). This inding indica es ha he mo e e ec i ely he managemen accoun ing sys em
is u ilised in planning, con olling, and decision-making p ocesses, he be e he esul ing manage ial pe o mance. Rele an and
imely in o ma ion assis s manage s in s a egy o mula ion, pe o mance e alua ion, and ope a ional adjus men s.
Delega ed Au ho i y on Manage ial Pe o mance
Delega ed au ho i y also exe s a signi ican posi i e in luence on manage ial pe o mance, as shown by a -s a is ic o 6.841 and
p- alue o 0.000. This means ha he g ea e he au onomy and decision-making au ho i y g an ed o s o e manage s, he highe
hei manage ial e ec i eness. App op ia e delega ion enhances esponsibili y, accele a es decision-making, and os e s a
s onge sense o owne ship, he eby imp o ing e iciency and pe o mance ou comes.
CONCLUSION
This s udy concludes ha en i onmen al unce ain y does no ha e a signi ican di ec e ec on manage ial pe o mance among
anchise-based Indoma e s o e manage s unde PT Indoma co P isma ama Bali, indica ing ha exis ing in e nal ou ines and
adap i e s a egies may al eady bu e he impac o ex e nal luc ua ions. In con as , he managemen accoun ing sys em was
ound o ha e a signi ican posi i e in luence on manage ial pe o mance, demons a ing ha ele an , accu a e, and imely
in o ma ion plays a c i ical ole in suppo ing decision-making, pe o mance e alua ion, and ope a ional planning. Delega ed
au ho i y also showed a posi i e and signi ican e ec , meaning ha p o iding manage s wi h au onomy and decision-making
disc e ion enhances hei e ec i eness in managing s o e ope a ions. O e all, he indings highligh ha manage ial pe o mance
in his con ex is shaped mo e s ongly by in e nal o ganisa ional mechanisms—pa icula ly in o ma ion u ilisa ion and au ho i y
empowe men — han by ex e nal en i onmen al condi ions.
Manage ial Implica ions
The esul s o his s udy imply ha PT Indoma co P isma ama Bali should p io i ise s eng hening he u ilisa ion o managemen
accoun ing sys ems by imp o ing access o eal- ime ope a ional in o ma ion and enhancing manage ial capabili y o in e p e
and apply such in o ma ion e ec i ely. Fu he mo e, o maximise manage ial pe o mance, he company should ein o ce clea
and well-s uc u ed delega ion mechanisms ha g an s o e manage s su icien au onomy o make ope a ional decisions swi ly
and esponsibly. S eng hening compe ency de elopmen p og ammes, pa icula ly in analy ical skills, pe o mance analysis, and
s a egic decision-making, will u he suppo s o e manage s in esponding e ec i ely o ope a ional challenges and business
dynamics. By ocusing on hese in e nal s eng hening e o s, he o ganisa ion can enhance manage ial e ec i eness and
main ain ope a ional e iciency ac oss i s anchise ne wo k.
Fu u e esea ch may conside inco po a ing addi ional a iables such as leade ship s yle, o ganisa ional cul u e, employee
mo i a ion, o digi al capabili y o p o ide a b oade and mo e nuanced unde s anding o ac o s in luencing manage ial
pe o mance. Compa a i e s udies ac oss di e en egions o be ween anchise-ope a ed and co po a e-ope a ed s o es may
also o e deepe insigh s in o a ia ions in manage ial au onomy and ope a ional ou comes. Addi ionally, employing mixed-
me hod app oaches ha combine quan i a i e analysis wi h quali a i e in e iews could help unco e manage ial easoning
pa e ns and con ex ual decision-making p ocesses. Conduc ing longi udinal esea ch is also ecommended o cap u e how
manage ial pe o mance e ol es o e ime in esponse o o ganisa ional change, ma ke shi s, and echnological de elopmen s.
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