Pengaruh_karakteristik_informasi_akuntansi_manajem.pdf - Lusia N Missah Ventje Ilat Victorina Z Tirayoh 39-44 INDONESIA ACCOUNTING JOURNAL Pengaruh

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Lusia N. Missah, Ventje Ilat, Victorina Z. Tirayoh 39-44 39 INDONESIA ACCOUNTING JOURNAL Volume 1, NUMBER 2, YEAR 2019 1 Corresponding author Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Jl. Kampus UNSRAT Manado, Indonesia, 95115 E-mail : [email protected] 2,3 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Jl. Kampus UNSRAT Manado, Indonesia, 95115 Article info: Received 28 October 2019 Accepted 28 October 2019 Available online 28 October 2019 Keywords: Characteristics of management accounting information; managerial performance JEL Classification: M41 DOI : . 26176 Pengaruh karakteristik informasi akuntansi manajemen terhadap kinerja manajerial pada PT. Bank Sulutgo Lusia N Missah 1 Ventje Ilat 2 Victorina Z Tirayoh 3 ABSTRACT Increasing business competition requires companies to make the most of existing capabilities to excel in competition. This can be achieved by increasing managerial performance. In its operations, PT Bank SulutGo really needs and relies on every internal and external information. This study aims to determine the effect of the characteristics of management accounting information of managerial performance at PT Bank SulutGo. This research uses quantitative research methods. For data analisys methods using multiple linear regression analisys. The results showed that: (1) broadscope variable influences managerial performance; (2) the timeliness variable influences managerial performance; (3) the aggregation variable influences managerial performance; and (4) variable integration has no effect on managerial performance. Pendahuluan Penggunaan karakteristik informasi akuntansi manajemen merupakan salah satu cara unuk menata memperbaiki dan meningkatkan kinerja perusahaan agar mampu memberikan layanan yang terbaik bagi pelanggannya. Kinerja PT Bank SulutGo mengalami peningkatan, itu dibuktikan dengan berhasil mencapai target pertumbuhan aset hingga kuartal 1/2019. Sampai akhir Maret, total aset Bank SulutGo tercatat Rp 16,76 triliun, atau tumbuh 7,38% secara tahunan. Kinerja manajerial pada PT Bank SulutGo akan semakin baik dan meningkat ketika informasi yang diperoleh memenuhi karakteristik informasi sistem akuntansi manajemen. Tinjauan pustaka Pengertian akuntansi. Akuntansi adalah seni pencatatan, penggolongan, pengikhtisaran, dan pelaporan atas suatu transaksi dengan cara sedemikian rupa, sistematis dari segi isi dan berdasarkan standar yang diakui umum, (Bahri, 2016:2). Akuntansi sebagai suatu aktiva jasa yang terdiri dari mencatat, mengklasifikasikan, dan melaporkan kejadian atau transaksi ekonomi yang akhirnya menghasilkan suatu informasi keuangan yang akan dibutuhkan oleh pihak-pihak tertentu untuk pengambilan keputusan (Purba et al., 2018). Akuntansi manajemen. Menurut Rudianto (2014:4), akuntansi manajemen merupakan sistem alat, yakni jenis informasi yang dihasilkan ditujukan kepada pihak- pihak internal organisasi, seperti manajer keuangan, manajer produksi, manajer pemasaran dan sebagainya guna pengambilan keputusan internal organisasi.
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