Determinants of Management Accounting Information Systems Quality on Management Accounting Information Quality

DOI

10.2991/icobest-18.2018.28How to use a DOI?

Keywords

quality of management, formatting, accounting information systems, quality of management accounting information

Abstract

This study aims to investigate and analyze the quality of the management accounting information systems on the quality of management accounting information. The phenomenon that occurs in several companies in Indonesia shows that information system of management accounting at the company has not yet qualified or has good quality so it gives the impact on quality of management accounting information. The data used in this study were obtained through questionnaires survey by distributing to 30 companies manufacturing consumer goods industry sectors listed on the Indonesia Stock Exchange. Testing data using Linear Simple Regression. The research used explanatory method. The results showed that the quality of management accounting information systems affected the quality of management accounting information. With a quality management accounting information system, top management can be helped in making the right decisions by getting relevant, accurate, complete, timeliness, scope and aggregation information.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Yanuar Ramadhan
PY  - 2018/11
DA  - 2018/11
TI  - Determinants of Management Accounting Information Systems Quality on Management Accounting Information Quality
BT  - Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018)
PB  - Atlantis Press
SP  - 124
EP  - 130
SN  - 2352-5398
UR  - https://doi.org/10.2991/icobest-18.2018.28
DO  - 10.2991/icobest-18.2018.28
ID  - Ramadhan2018/11
ER  -