Influence Of Information System Characteristics Management Accounting For Performance Managerial At PT. Plantation Nusantara III (Persero)

Syafrida Hani, Andini Suvy Nafilah Sahhputri

Abstract


Management Accounting Information System is a computer-based system designed to transform accounting data into information. Managerial performance is the ability or work achievement that has been achieved by personnel or a group of people in an organization, to carry out their functions, duties and responsibilities in carrying out company operations. This research is research conducted to test and analyze the influence of management accounting information system characteristics on managerial performance at PT. Perkebunan Nusantara III (Persero), with a sample of 32 respondents who were heads or representatives of each unit and section and used path analysis techniques using the PLS application. Based on the research results, it was concluded that Broadscope has no effect on Managerial Performance, Aggregation has no effect on Managerial Performance, Integration has no effect on Managerial Performance, and Timelines has no effect on Managerial Performance, and simultaneously Broadscope, Aggregation, Integration, and Timelines have no effect on Managerial Performance.

Keywords


Aggregation, Broadscope, Integration, Managerial Performance, Timelines

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References


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DOI: https://doi.org/10.30596/miceb.v2i0.886

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