DOI: https://doi.org/10.9744/jak.4.2.pp.%20106-125

PENGARUH TEKNOLOGI INFORMASI, SALING KETERGANTUNGAN, KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL

Arsono Laksmana, Muslichah Muslichah

Abstract


The understanding of the antecedent conditions influencing the design of management accounting systems (MAS) is very limited. Recently, researchers focus their attention on the understanding how different contingency variables influence MAS. The results of these studies have been, at best, equivocal and numerous calls have been made for further research.This study examines the role of management accounting system characteristics on the relationship to information technology, interdependence and managerial performance. Management accounting system characteristics was defined to the extent on which managers use broad scope MAS information for managerial decision making. Hypotheses were generated for indirect effects of contingency variables. The responses of 110 managers, drawn from manufacturing companies in East Java, were analyzed using a structural equation modelling (SEM). The results indicate that management accounting system characteristics act as a mediator in the relationship between information technology, organizational interdependence and managerial performance.


Abstract in Bahasa Indonesia :

Penelitian tentang faktor-faktor yang mempengaruhi rancangan sistem akuntansi manajemen (SAM) masih sangat terbatas. Akhir-akhir ini perhatian peneliti telah dicurahkan untuk memahami bagaimana variabel kontinjensi yang berbeda mempengaruhi SAM. Banyak penelitian yang telah dilakukan menunjukkan hasil yang tidak konsisten, karenanya diperlukan penelitian-penelitian lanjutan. Penelitian ini mengkaji peran karakterisrik sistem akuntansi manajemen terhadap hubungan antara teknologi informasi, saling ketergantungan dan kinerja manajerial. Karakteristik SAM didefinisikan sebagai tingkat dimana manajer menggunakan informasi SAM scope untuk pengambilan keputusan manajerial. Respon yang diperoleh dari 110 manajer yang bekerja pada perusahaan industri manufaktur di Jawa Timur dianalisa dengan menggunakan structural equation modelling (SEM). Hasil penelitian menunjukkan bahwa karakteristik SAM bertindak sebagai variabel antara dalam hubungan antara teknologi informasi, saling ketergantungan dan kinerja manajerial.

Kata kunci: Teknologi Informasi, Saling Ketergantungan, Sistem Akuntansi Manajemen Scope.

Keywords


Information technology, interdependence, management accounting system characteristics, scope.

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DOI: https://doi.org/10.9744/jak.4.2.pp.%20106-125



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