PENGARUH KARAKTERSTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Survei Pada UMKM Mitra PT. PLN)
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Date
2015-03
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Jurnal Akuntansi Bisnis & Ekonomi (JABE), Fakultas Ekonomi, Universitas Widyatama,Vol. 1 No. 1
Abstract
This research aimed to analyze the effect of information
characteristics of a management accounting system on a management
performance. The research was conducted on a group of companies
UMKM partner of PT. PLN. Based on the sample selection method of the
purposive sampling, the final research sample obtained some 30
companies. The information characteristics of the management
accounting system were measured by the characteristics of information
broadscope, timeliness, aggregation, and integration, while t
management performance used eight dimensions of the management
performance.
Description
Keywords
managerial performance, characteristic of information, management accounting system