DETERMINAN KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KUALITAS INFORMASI AKUNTANSI MANAJEMEN

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas sistem informasi akuntansi manajemen terhadap kualitas informasi akuntansi manajemen. Fenomena yang terjadi pada beberapa perusahaan di Indonesia menunjukkan bahwa sistem informasi akuntansi manajemen pada perusahaan belum berkualitas sehingga berdampak pada belum berkualitasnya informasi akuntansi manajemen. Data yang digunakan dalam penelitian ini diperoleh melalui survei dengan menyebarkan kuesioner pada 30 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia. Pengujian data menggunakan Simple Linear Regression. Metode penelitian menggunakan metode explanatory research. Hasil penelitian menunjukkan bahwa kualitas sistem informasi akuntansi manajemen berpengaruh pada kualitas informasi akuntansi manajemen.


Alt. Description

This study aims to examine and analyze the influence of management accounting information system quality to the management accounting information quality. The phenomenon that occurs in some companies in Indonesia shows that the management accounting information system has not qualified so that the impact on the quality of management accounting information. The data used in this study was obtained through a survey by distributing questionnaires to thirty manufacturing companies in the consumer goods industry that listed on the Indonesia Stock Exchange. Testing data using Simple Linear Regression. The research method used explanatory research method. The results showed that the quality of management accounting information systems affect the quality of management accounting information.

1.  UEU-Research-9975-16_0158.pdf - 1137 KB

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