FIRMAN ADHA , 1111031045 (2016) Pengaruh Karakteristik Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial (Studi Empiris Pada Perusahaan BUMN). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstract
Penelitian ini untuk menguji secara empiris mengenai pengaruh karakteristik informasi akuntansi manajemen terhadap kinerja manajerial. Manajer sebagai pengambil keputusan di perusahaan BUMN memiliki empat karakteristik yaitu broad scope, timeliness, aggregation dan integration. Karakteristik tersebut memiliki manfaat bagi manajer untuk pengambilan keputusan yang efektif dan memberikan bukti-bukti bahwa karakteristik informasi berhubungan dengan kinerja manajemen juga diungkapkan oleh AICPA. Hasil survey yang pernah dilakukan oleh AICPA & Lawrence S. Maisel mengenai pengukuran kinerja menyatakan, sebanyak 77% responden menyetujui bahwa karakteristik informasi yang berkualitas penting dalam meningkatkan kinerja manajerial. Populasi dalam penelitian ini adalah kepala divisi pada perusahaan BUMN yang berada di wilayah DKI Jakarta. Jumlah survey dalam penelitian ini adalah 72 kepala divisi dari 17 perusahaan BUMN dengan menggunakan metode Purposive Sampling. Jumlah sampel yang diperoleh setelah melalui tahap pengumpulan kuesioner terdapat 43 kepala divisi yang bersedia mengisi kuesioner. Jenis data yang digunakan dalam penelitian ini adalah data primer. Untuk menguji data menggunakan software SPSS 21 meliputi analisis statistik deskriptif, uji validitas, uji reliabilitas, uji koefisien determinasi, uji signifikan simultan, uji hipotesis, uji beda t-test dan uji anova. Dari hasil penelitian ini menunjukkan bahwa variabel broad scope dan variabel aggregation terbukti berpengaruh positif terhadap kinerja manajerial. Sedangkan variabel timeliness, dan variabel integration tidak memberikan bukti adanya pengaruh positif terhadap kinerja manajerial. Kata kunci: Karakteristik Informasi Akuntansi Manajemen, Broad Scope, Timeliness, Aggregation, Integration, Dan Kinerja Manajerial. ABSTRACT This study was aimed to test empirically the influence of the characteristic of management accounting information on managerial performance. Managers as decision makers in state-owned enterprises company have four characteristics consist of broad scope, timeliness, aggregation and integration. These characteristics have benefits for managers for making an effective decision and provide evidence that the information characteristics associated with performance management as expressed by the AICPA. The results of survey ever conducted by the AICPA and Lawrence S. Maisel regarding performance measurement states, as many as 77% of respondents agreed that the quality of the information characteristic is important in improving managerial performance. The population in this study was a head of the division in the state-owned enterprises company located in DKI Jakarta. The number of surveys in this study was 72 head of the division of the 17 state-owned enterprises company by using purposive sampling method. The number of samples obtained after the questionnaire collection phases are 43 heads of division are willing to fill out the questionnaire. Data used in this study was primary data. To test the data researcher used SPSS 21 software included a descriptive statistical analysis, validity, reliability, test the determination coefficient, simultaneous significant test, hypothesis testing. different test of t-test and ANOVA test. From the results of this study indicate that the broad scope variable and aggregation variable proven have a positive effect on managerial performance. While the timeliness variables, and the integration variable did not give evidence of a positive influence on the performance of managerial. Keywords: Characteristic Of Management Accounting Information, Broad Scope, Timeliness, Aggregation, Integration, And Managerial Performance.
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | ?? Akuntansi ?? |
| Depositing User: | 7010049 . Digilib |
| Date Deposited: | 18 Feb 2016 02:55 |
| Last Modified: | 18 Feb 2016 02:55 |
| URI: | http://digilib.unila.ac.id/id/eprint/21084 |
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