Pengaruh Karakteristik Informasi Akuntansi Manajemen terhadap Kinerja Manajerial

Syifa Aliasanti, Rini Lestari

Abstract


Abstract. Based on the current phenomenon that is related to the characteristics of management accounting information and managerial performance, there is an error in carrying out a business strategy, this indicates a lack of managerial performance. In an organization, managerial performance is important in overall management, this is because good managerial performance can be a measure of management's success in achieving its goals. This study aims to determine the effect of the characteristics of management accounting information on managerial performance. This research was conducted at a Sharia Bank in Bandung with a verification method using a quantitative approach. The data source used is primary data while the data collection technique used in this study is a questionnaire, the population in this study is the Islamic Bank in the city of Bandung. The sampling technique in this study is to use non probability sampling. The results show that the characteristics of management accounting information and managerial performance at Islamic banks in Bandung are good criteria, this can be seen in the dimensions of the characteristics of management accounting information and managerial performance that have been applied to Islamic banks in the city of Bandung.. The results of hypothesis testing indicate that the characteristics of management accounting information have a significant effect on managerial performance at Islamic banks in the city of Bandung. This shows that the better the characteristics of management accounting information, the better the managerial performance of Islamic banks in the city of Bandung

Keywords : Characteristics of Management Accounting Information, Managerial Performance, Islamic Banks in Bandung City

 

Abstrak. Berdasarkan_fenomenawyangwterjadiwpadarsaatriniryangrberkaitanrdenganrkarakteristik_informasi_akuntansi_manajemen_dan_kinerja_manajerial_adalah_tedapatnya_kesalahan_dalam_menjalankan_strategi_bisnis, hal inibmenunjukkanbkurangbbaiknyabkinerjabmanajerial.kInformasikmerupakanksalah_satu_peran_penting_dalam sebuahworganisasi,wsebuahwinformasieyangeberkualitasrmemudahkanemanajerddalamwmengambilwkeputusan._Penelitianwinikbertujuankuntuklmengetahuilpengaruhokarakteristikminformasimakuntansimmanajemenmterhadapmkinerjammanajerial._Penelitianmini_dilakukanmpadamBankmSyariahmdi_KotamBandungmdenganmmetodemverifikatifmdengan_menggunakan_pendekatan_kuantitatif._Sumber_datamyangmdigunakanmadalah_datamprimermadapunmteknik_pengumpulanldatahyanghdigunakan_dalam_penelitian_ini_adalah_kuesioner,_populasi_dalam_penelitian_ini_adalah_Bank_Syariah_di_wilayah_kota_Bandung.yTeknikgpengambilanwsampelhdalamhpenelitian_ini_adalah_menggunakanhnon_probabilitywsamplinghdengan_teknik_convience_sampling._Hasil_penelitian_inihmenunjukanhbahwahKarakteristikhInformasihAkuntansihManajemenhberpengaruhyterhadapykinerjaymanajerialydiyBankySyariahydi_kota_Bandung.

Kata Kunci:KarakteristikmInformasimAkuntansimManajemen,mKinerjamManajerial,mBankmSyariahmdimKotamBandung


Keywords


Karakteristik Informasi Akuntansi Manajemen, Kinerja Manajerial, Bank Syariah di Kota Bandung

Full Text:

PDF

References


Adkinns,TonyC.2006.PerfomanceManagement ( AGuide from Experts). USA: SAS lntitute.

Aguinis, Herman.2007.PerformanceManagement. United States of America: Pearson.

Arikunto,Suharsimi.2005.ManajemenPenelitian, Cetakan ke 6. Jakarta : PT Rlneka Clpta

Bahar,Hadi.2015.“PengaruhKuaIitasInformasiAkuntansiTerhadapKinerjaManajerialPadaPT Prudential LifehAssurance†dalam Jurnal Universitas Putera Batam.

Chenhall & Morris. 1986. “Theimpactof structure,environmentandinterdependenceontheperceivedusefulnessofmanagementaccounting systems†dalam Theaccounting review, 62 (1):16 -35

Chia,YewoMinc.o1995.“Decentralization, ManagementAccounting System(MAS)InformationCharacteristicsoAnTheirlnteractionEffectsoOnManagerialPerformance: A SingaporeStudyâ€odalam JournaloofoBusinessoFinance andoAccounting.

Hansen&Mowen.2013.AkuntansiManajemen.TerjemahanDenyArnos Kwary.oJakarta:oSalemba Empat

Hasanah,FathimahHayatul.2015.“PengaruhKarakteristikInformasiAkuntansiManajementerhadapKinerjaManajerial(StudiDilakukanPadaPuskesmasyangBerkaitanDengan BPJS DiKotaBandung)†dalam SPeSIA UNISBA

Juniarty&Evelyn.2003.“Hubungan KarakteristikInformasiyaDihasilkanolehSistemInformasiAkuntansiManajementerhadapKinerjaManajerial†dalamoJurnaloAkuntansio& keuangan,hVol.5hNo.2hpp 110-122

Lestari,Rini.2015.“TheInfluenceOf ManagerCompetenceOn The QualityOfManagementAccountingInformationSystemAndItsImplicationOnThe QualityOfManagementAccountingInformationâ€dalam InternationalJournalof AppliedBusinessand EconomichResearch, Vol.h13hpph4405 - 4416.

Saragihh, 2019. “penyebabmasalah kronis dibankmuamalatâ€tersediadi https://www.cnbbcindonesia.com/market/20191115093424-17-115443/terungkapp-ini-penyebab-maasalah-kronis-di-bank-muamalat

Sekaran,Uma&Bougie,Roger.2006.ResearchMethodufor Business, Buku1,Edisike5.Terjemahan KwanmMenmYon.mJakarta: SalembamEmpat.

__________.2006.mResearchmMethod for Business,Buku 1, Edisi ke 4. TerjemahanmKwanmMen YonmJakarta:malembamEmpat.

__________. 2013.ResearchMethods forBusiness.UnitedKingdom: Jhon & Sons Ltd.

__________. 2016. Research Methods for Business. United Kingdom: hjon & Sons Ltd

WidarsonoAgus.2007.“PengaruhKualitasInformasiManajemenTerhadapKinerjaManajerial(Surveypadaperusahaan go-publikndlvJawavBarat)â€. daIamvJurnaIvAkuntansivFE UnsiI,vVol.v2, No.v2




DOI: http://dx.doi.org/10.29313/.v6i2.24548

Flag Counter