Pengaruh karakteristik informasi akuntansi manajemen terhadap kinerja manajerial pada PT. Bank Sulutgo

Lusia N Missah, Ventje Ilat, Victorina Z. Tirayoh

Abstract


Increasing business competition requires companies to make the most of existing capabilities to excel in competition. This can be achieved by increasing managerial performance. In its operations, PT Bank SulutGo really needs and relies on every internal and external information. This study aims to determine the effect of the characteristics of management accounting information of managerial performance at PT Bank SulutGo. This research uses quantitative research methods. For data analisys methods using multiple linear regression analisys. The results showed that: (1) broadscope variable influences managerial performance; (2) the timeliness variable influences managerial performance; (3) the aggregation variable influences managerial performance; and (4) variable integration has no effect on managerial performance.


Keywords


Characteristics of management accounting information; managerial performance

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DOI: https://doi.org/10.32400/iaj.26176

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FAKULTAS EKONOMI DAN BISNIS

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Indonesia Accounting Journal (IAJ) is a double blind peer-reviewed journal that is published by the Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk), Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles written in either Indonesian or English languages in the fields of accounting or finance studies.

Indonesia Accounting Journal

Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year.

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