Detail Cantuman

This study aims to determine whether Strategic Management Accounting (SMA), Environmental
Uncertainty, and Green Strategy have an effect on organizational performance with a decentralized
organizational structure as a moderation. 494 respondents with at least supervisory level for
director positions in IDX listed and unlisted companies comprised the sample. Data was obtained
through questionnaires, SEM-PLS analysis was used with Smart PLS & SPSS statistical tools.
The findings indicate that while environmental uncertainty remains unaffected, SMA, or Green
Strategy, does have an impact on organizational performance. While the impact of SMA on
organizational performance is strengthened by the moderation of decentralized organizational
structure, this effect does not extend to green strategy or environmental uncertainty. The
contributions of this study: 1) the advancement of SMA theory, namely recognizing contingency
aspects in design tailored to current conditions (digital technology); 2) organizations can adopt
rolling budgets; 3) The implications is that Green Strategy supports government programs as
regulated in Law No. 3 of 2014 by combining industrial development with preserving
environmental functions and providing benefits to society. The originality of this research is
inclusion of two new dimensions and 1 new indicator in measuring the adoption of SMA according
to the Indonesia context.