PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA MANAJERIAL

ABSTRACT

This research aims to determine the effect of accounting information system on managerial performance especially on cooperative sector. Population on this research is the manager of Cooperative in Palembang city. The sample of research is 45 respondens after chosen based on criteria in purposive sampling which has been established by researchers. Data analysis technique used is the test of validity, reability, descriptive statistics, residual normality, heteroscedasticity, regression analysis, test F, coefficient of determination, hypothesis test. The results showed that Ha accepted. This means that there is influence from the application of accounting information system to managerial performance. This is because the manajer of Cooperative is a direct user of the accounting information system applied. Because accounting information systems produce an information that can be the basis for managers to take a decision to improve managerial performance.

Keywords : Accounting Information System, Managerial Performance