This study aims to examine the effect of the application of total quality management, management accounting systems and environmental uncertainty on return on assets.
Sampling used purposive sampling method with the criteria as well as the manager or head of section who have at least one year of work experience (already know the rules, objectives and work program). Using multiple linear regression analysis with significant level (α) of 0.05.
Results of this study indicate that the application of total quality management, management accounting systems and environmental uncertainty simultaneously significant effect on return on assets, with significant value of 0.032 is less than 0.05. Implementation of total quality management, management accounting systems and environmental uncertainty in partial no significant effect on return on assets, with significant values of 0.099, 0.392 and 0.244 over 0.05.