PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN JASA ASURANSI JIWA DI KOTA PALEMBANG

Rusmita, Rita (2014) PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN JASA ASURANSI JIWA DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

There is only a few empirical evidence which show the connection between the information made by management account and management performance. one of the earlier research describes how the information with specific characteristics can bring performance boost ( ahmad pamungkas, 2008). The research main output is to evaluate the connection between the characteristics of management accountant and management performance. Determiner indicators for the characteristic of management accountant are broadscope, timeliness, aggregation, and integration. While the managerial performances are representated by manager softskils in staff selection, planning, supervision , representation, investigation, coordination, negotiation, and evaluation. The sum of the questioner distributed in this research is 69 exemplar with only 33 of them are suitable to be later processed. The reason for this number are unreturned questioners and the respondences which unwilling to fill the questioners. Analytical model used in this research is double linear regression. This research will shows that generally there are connections between the broadscope, timeliness, aggregation, and integration of management accountant information system. Despites, the grade of connection varies in depends of managers needs of achieving their performance. Partially, the timeliness, aggretiation,and integration of management accountant information does not have significant impact to managerial performance. For management accountant information, broadscope gives significant impact to management performance.

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