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.