PENGARUH KUALITAS INFORMASI AKUNTANSI MANAJEMEN TERHADAP PENINGKATAN KINERJA

., Sindi (2014) PENGARUH KUALITAS INFORMASI AKUNTANSI MANAJEMEN TERHADAP PENINGKATAN KINERJA. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study was aimed at knowing the influence of quality of management accounting information on improving the performance of incorporated manufacture company in Palembang. The sample were chosen by using purposive sampling. From 34 companies, 36 managers who were in the same position with at least one-year experience were chosen as the sample of this study. The data from questionnaire were analyzed by using regression multiple linier and done by SPSS ver. 20,0. The result showed that (H1) was accepted in which the quality of management accounting information relevant give influence on improving the performance. (H2) was accepted in which the quality of management accounting information reliable give influence on improving the performance. (H3) was rejected in which the quality of management accounting information aggregation did not give influence on improving the performance. (H4) was rejected in which the quality of management accounting information timely did not give influence on improving the performance. (H5) was rejected in which the quality of management accounting information understandable did not give influence on improving the performance. (H6) was rejected in which the quality of management accounting information verifiable did not give influence on improving the performance. Keywords: Quality of Management Accounting, Management Accounting Information, Improved Performance.

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