Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018)

The Influence of Business Strategy Through the Management Accounting Information System to the Quality of Management Accounting Information - Evidence in Indonesia.

Authors
Lilis Puspitawati, Azhar Susanto
Corresponding Author
Lilis Puspitawati
Available Online November 2018.
DOI
https://doi.org/10.2991/icobest-18.2018.7How to use a DOI?
Keywords
business strategy, effectiveness of management accounting information systems, quality of management accounting information.
Abstract
Managers as stakeholders use accounting for strategic management in implementing their business strategy in achieving competitive advantage. Currently, the implementation of strategic management accounting has used information technology known as management accounting information systems. This study aims to examine the effect of business strategy on the effectiveness of management accounting information systems and the effect on the effectiveness of management accounting information systems on the quality of management accounting information. This study used descriptive and verification methods. Respondents in this study were 162 functional managers SOEs in Indonesia... Statistical tests use structural equation models with Lisrell software. Results of this study are Business Strategy have no significant effect on the effectiveness of Management Accounting Information Systems, and Management Accounting Information Systems have a significant effect on the management of accounting information on SOEs in Indonesia.
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This is an open access article distributed under the CC BY-NC license.

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Proceedings
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
November 2018
ISBN
978-94-6252-611-2
ISSN
2352-5398
DOI
https://doi.org/10.2991/icobest-18.2018.7How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Lilis Puspitawati
AU  - Azhar Susanto
PY  - 2018/11
DA  - 2018/11
TI  - The Influence of Business Strategy Through the Management Accounting Information System to the Quality of Management Accounting Information - Evidence in Indonesia.
PB  - Atlantis Press
SP  - 24
EP  - 29
SN  - 2352-5398
UR  - https://doi.org/10.2991/icobest-18.2018.7
DO  - https://doi.org/10.2991/icobest-18.2018.7
ID  - Puspitawati2018/11
ER  -