Environmental Uncertainty: Typology Of Strategy And Strategic Management Accounting Techniques On Company Performance

Uncertain environmental conditions and typology of corporate strategy are the determining factors in improving company performance. This study aims to prove analysis results strategic management accounting techniques on performance test role uncertainty moderating strategies research is quantitative with data collection using a survey method. The sample this was 237 managers manufacturing companies listed Indonesia Stock Exchange (IDX). Sampling type probability sampling. Data used PLS-SEM (partial least square modeling) method through SmartPLS 3.0 program. There three findings study, namely. First, has significant effect Second, have substantial impact Third, strengthened influence also analyzes 'Fit' contingency for prospector, defender, analyzer variables crosstab SPSS.25 Based fittest, it been proven that when high competitive environment, can use prospector rather than defender or strategy. fittest more appropriate improve