PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI DENGAN TINGKAT DESENTRALISASI SEBAGAI VARIABEL MODERATING
ABSTRACT: Management
accounting information systems (SIAM) aims to provide the information needed to
facilitate monitoring and assessment of the organization's actions. There are
four characteristics of management accounting information systems (SIAM), that
is broad scope, aggregation, integration, timeliness. This study examined the
effect of the characteristic management accounting information system with the
organization performance to the level of decentralization as a moderating variable.
The expected is to support the implementation of SIAM to improving organizational
performance. This study formed research survey that use questionnaire
instrument to collect the necessary data. Questionnaire distributed to the head
of unit / branch manager at Tirtanadi Provinsi North Sumatera. Quality of the
data generated from the use of research in the evaluation instrument with validity
and reliability. The result of study accept broad scope characteristics, aggregation,
integration, timeliness affect the performance of the organization. But, decentralization
partially not moderate the relationship between broad scope, aggregation,
integration, and timeliness but simultaneous decentralization moderating
influence broad scope characteristics, aggregation, integration, timeliness to
organizational performance.
KEYWORDS: Ekonomi, Jurnal,
Online, Akuntansi, Bisnis, broadscope, aggregation, integration, timeliness
Penulis: Edisah Putra
Nainggolan
Kode Jurnal: jpakuntansidd150603
