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

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

Authors
Yanuar Ramadhan
Corresponding Author
Yanuar Ramadhan
Available Online November 2018.
DOI
https://doi.org/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.
Open Access
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-18.2018.28How 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  - Yanuar Ramadhan
PY  - 2018/11
DA  - 2018/11
TI  - Determinants of Management Accounting Information Systems Quality on Management Accounting Information Quality
PB  - Atlantis Press
SP  - 124
EP  - 130
SN  - 2352-5398
UR  - https://doi.org/10.2991/icobest-18.2018.28
DO  - https://doi.org/10.2991/icobest-18.2018.28
ID  - Ramadhan2018/11
ER  -