PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN (BROAD SCOPE, TIMELINESS, AGGREGATION DAN INTEGRATION) TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA UMKM DI KOTA PROBOLINGGO JAWA TIMUR)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
WIDYA NANTA, CICILIA CANTIKA INDAH
Subject
HD Industries. Land use. Labor
Datestamp
2024-03-28 03:34:48
Abstract :
Abstract The purpose of this study is to determine the influence of management accounting information system characteristics (broad scope, timeliness, aggregation and integration) on the managerial performance of MSMEs (Study of MSMEs in Probolinggo City, East Java). This research uses quantitative methods, with a population of 6,325 MSMEs in Probolinggo City, East Java. The sampling technique using the Slovin formula obtained 98 respondents. The data collection method uses a questionnaire. The data processing technique in this research uses multiple linear regression with the help of analysis tools in the form of SPSS. The results of this research can be concluded that Broad Scope has a positive and insignificant effect on managerial performance, Timeliness has a positive and significant effect on managerial performance, Aggregation has a positive and significant effect on managerial performance, and Integration has a positive and significant effect on managerial performance. Keyword : Broad Scope, Timeliness, Aggregation, Integration, Managerial Perfomance
Abstract The purpose of this study is to determine the influence of management accounting information system characteristics (broad scope, timeliness, aggregation and integration) on the managerial performance of MSMEs (Study of MSMEs in Probolinggo City, East Java). This research uses quantitative methods, with a population of 6,325 MSMEs in Probolinggo City, East Java. The sampling technique using the Slovin formula obtained 98 respondents. The data collection method uses a questionnaire. The data processing technique in this research uses multiple linear regression with the help of analysis tools in the form of SPSS. The results of this research can be concluded that Broad Scope has a positive and insignificant effect on managerial performance, Timeliness has a positive and significant effect on managerial performance, Aggregation has a positive and significant effect on managerial performance, and Integration has a positive and significant effect on managerial performance. Keyword : Broad Scope, Timeliness, Aggregation, Integration, Managerial Perfomance
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