The purpose of this study is to investigate the influence of Perceived Environmental Uncertainty and Business Strategy on the Management Accounting System in Indonesia advertising companies. Data obtained through questionnaire. Questionnaires sent to all companies listed on the Association of Indonesian Advertising Agency, Jakarta Chapter (142 companies) and addressed to the highest authorities in the field of finance/accounting. Of all the questionnaires, 45 (31.69%) were returned and only 34 (23.94%) were completed. Multiple regression analysis was used to hypotheses testing. As expected, results showed that Perceived Environmental Uncertainty and Business Strategy have significant effect on the Management Accounting System.
Keywords: Advertising Companies, Business Strategy and Management Accounting System, Perceived Environmental Uncertainty
