The Influence of Information Characteristics of Management Accounting Systems on Managerial Performance at CV Rizky Abadi Pekalongan
Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.7, No. 1)Publication Date: 2023-01-30
Authors : Ika Rasiana Atiqasari Nursiam;
Page : 12-550
Keywords : : Broad scope; Timeliness; Aggregation; Integration; Managerial Performance;
Abstract
: Characteristics of Management Accounting System Information (SAM) can improve a manager's Performance. Managers with information with these characteristics can do better planning and achieve the targets set. This study aims to test the effect of management accounting system information consisting of broad scope, timeliness, aggregation, and integration of managerial Performance in CV Rizky Abadi Pekalongan. The type of research uses quantitative research methods. The population in this study was all employees at CV Rizky Abadi Pekalongan, totalling 105 people. Sampling techniques using purposive sampling techniques so that 77 employees' samples are obtained. Data collection techniques using a questionnaire. Based on the multiple regression analysis methods, the test results showed that: Broad scope, timeliness, and integration variables affect the managerial Performance of CV Rizky Abadi Pekalongan. In comparison, the aggregation variable does not affect the managerial Performance of CV Rizky Abadi Pekalongan.
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