HUBUNGAN KARAKTERISTIK INFORMASI YANG DIHASILKAN OLEH SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Studi Pada Perusahaan-Perusahaan Manufaktur Di Jawa Barat)

Abstract

Only limited empirical evidence has confirmed the relationship of information resulted by management information systems and the management performance. One of the previous research indicated that the information with certain characteristic leads to improve performance (Nazaruddin 1998). Based on the previous research finding, this study is intended to examine the relationship between the characteristic of information and the managerial performance. Indicators to measure the characteristic of information consist of broad scope, aggregation, integration and timeliness, while performance of management represented by the capability of manager in making planning, in achieving target, and in playing their role outside of the company.
This research results revealed that in general there is a correlation between the characteristic of information consists of broad scope, aggregation, integration and timeliness and the performance of manager, even though the degree of correlation vary depend on the management need in achieving their performance.

Keywords: performance, characteristic of information, management information systems.