HOW MANAGEMENT ACCOUNTING INFORMATION SYSTEMS ENHANCE MANAGERIAL PERFORMANCE: EVIDENCE ON THE MODERATING EFFECT OF DECENTRALIZATION

Maya Sari; Zulfa Eliza Yahya Lubis

doi:10.3059/insis.v0i0.29424

HOW MANAGEMENT ACCOUNTING INFORMATION SYSTEMS ENHANCE MANAGERIAL PERFORMANCE: EVIDENCE ON THE MODERATING EFFECT OF DECENTRALIZATION

Maya Sari, Zulfa Eliza Yahya Lubis

Abstract

This study examines the influence of Management Accounting Information Systems (MAIS) on managerial performance, with decentralization tested as a moderating variable at PT Perkebunan Nusantara IV Regional I Medan. Using a quantitative, associative research design, data were collected from all 40 managerial-level employees via a structured questionnaire, using a saturated sampling approach. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. Results show that MAIS has a significant positive effect on managerial performance, indicating that broad-scope, timely, aggregated, and integrated accounting information enhances managers’ effectiveness in planning, coordinating, evaluating, and controlling organizational activities. However, decentralization does not moderate the relationship between MAIS and managerial performance. The findings suggest that although decentralization grants managers greater autonomy, it does not strengthen the impact of MAIS, possibly due to limited managerial capacity or insufficient alignment between authority distribution and information utilization. This study contributes to the literature by integrating MAIS and decentralization within a single analytical framework in the context of an Indonesian state-owned enterprise. Practical implications highlight the need for organizations to improve information system quality while ensuring managers possess the competencies required to utilize decentralized decision-making effectively.

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DOI: https://doi.org/10.3059/insis.v0i0.29424

DOI (PDF): https://doi.org/10.3059/insis.v0i0.29424.g14845

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