Rima Rachmawati


Abstract. Management accounting information is generated by management accounting information systems. A quality information system capable of producing quality management accounting information. Information systems are measured by attributes; Integration, flexibility, accessibility, formalization and richness media. While management accounting information is measured by attribute; Scope, timeliness, accuracy, format and relevancy. This study aims to measure how much influence the quality of management accounting information systems to the quality of management accounting information. This research uses survey method, is descriptive and verification. Unit of analysis at the ITB Personnel Directorate. Data analysis using regression equation. The results showed that the quality of management accounting information systems affect the quality of management accounting information size variability of management accounting information quality is explained by the variable quality of management accounting information system of 98.6%.

Keyword: Accounting Information Systems; Management Accounting Information; Management Accounting


Abstrak. Informasi akuntansi manajemen dihasilkan oleh sistem informasi akuntansi manajemen. Sistem informasi yang berkualitas yang mampu menghasilkan informasi akuntansi manajemen yang berkualitas. Sistem informasi diukur dengan atribut: integration, flexibility, accessibility, formalization dan media richness. Sedangkan informasi akuntansi manajemen diukur dengan atribut: scope, timeliness, accuracy, format dan relevancy. Penelitian ini bertujuan untuk mengukur seberapa besar pengaruh kualitas sistem informasi akuntansi manajemen terhadap kualitas informasi akuntansi manajemen. Penelitian ini menggunakan metode survei, bersifat deskriptif dan verifikatif. Unit analisis pada Direktorat Kepegawaian ITB. Analisis data menggunakan persamaan regresi. Hasil penelitian menunjukkan bahwa kualitas sistem informasi akuntansi manajemen berpengaruh pada kualitas informasi akuntansi manajemen besarnya variabilitas kualitas informasi akuntansi manajemen dijelaskan oleh variabel kualitas sistem informasi akuntansi manajemen sebesar 98,6%.

Kata Kunci:  Sistem Informasi Akuntansi; Informasi Akuntansi Manajemen; Akuntansi Manajemen.


Sistem Informasi Akuntansi; Informasi Akuntansi Manajemen; Akuntansi Manajemen.

Full Text:



Atriil, P., & McLaney, E. 2006. Accounting and Finance. England: Prentice Hall.

Azhar Susanto. 2013. Sistem Informasi Akuntansi, Struktur Pengendalian Risiko Pengembangan. Bandung: Lingga Jaya.

____________.2013. Sistem Informasi Manajemen (Konsep dan Pengembangan). Bandung: Lingga Jaya.

Bagranoff, N. A., Simkin, M. G., & Norman, C. S. 2010. Accounting Information Systems (Elevanth ed.). USA: John Wiley & Sons.

Belkaoui & Riahi, A. 2010. Behavior Management Accounting. USA: Quarumbooks.

Bouwens, J., & Abernethy, M. A. 2000. The Consequences of Customizationon Management Accounting System Design. Accounting Organizations and Society , 221-241.

Cassia, L., Paleari, S., & Redondi, R. 2005. Management Accounting Systems and Organizational Structure. Sources Small Business Economics , 25 (4), 373-391.

Cecelja, F. 2002. Manufacturing Information & Data Systems. London: Penton Press.

Chenhall, R. H., & Morris, D. 1986. The impact of structure, environment and interdependence on the perceived usefulness of management accounting systems,. The Accounting Review , 61 (1), 16-35.

Encik. 2016. Sayangnya, Diberi Dana Besar tapi Website Fakultas Cuma Pajangan. Melalui [14/8/2016,16:45].

Gordon, L., & Miller, D. 1976. A Contingency Framework for the design of Accounting Information Systems. Vol. 1 No. 1, pp 59-69.

Gordon, L., & Narayan. V. 1984. Management Accounting Systems Perceived Environmental Uncertainty and Organization Structure. Empirical Investigation and Society , 9 (1), 33-47.

Hall, James. A. 2013. Introduction to Accounting Information Systems (8th ed.). South-Western: Cengage Learning.

Hair Jr, J. F., Mult, T., Ringle, C., & Sarstedt, M. 2014. A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). USA: SAGE Publications.

Hansen, D. R., Mowen, M. M., & Guan, L. 2015. Cost Management (Accounting & Control) (Sixth ed.). Canada: Cengage Learning.

Heidman, M. 2008. The Role of Management Accounting Systems in Strategic Sensemaking. German: Deutscher Universiti_Verlag.

Heidman, Marcus, Schaffer, U., & Strahringer, S.2006. Exploring the Role of Management Accounting Systems in Strategic Sensemaking. In Information Systems Management (pp. Pp: 244-257).

Hilton, R. W. 2008. Managerial Accounting Creating Value a Dynamic Business Environment (Seventh ed.). New York: McGraw-Hill.

Hilton, R. W., & Platt, D. E. 2015. Managerial Accounting (Tenth ed.). New York: McGraw-Hill.

Hoque, Zahirul. 2013. Strategic Management Accounting:Concept, process and issues. (Second ed.). Biddles:UK: Great Britain.

Lokman, M., & Lokman, W. 2005. Manufacturing Strategy, Broad scope MAS Information and Information Communication Technology. Research Note

Mia, L., & Winata, L. 2005. Manufacturing Strategy, Broad scope MAS Information and Communication Technology.

Nelson, R. R., Todd, P. A., & Wixom, B. H. 2005. Antecedents of Information and System Quality: An empirical examination within the context of data warehousing. Journal of Management Information Systems , 21 (4), 199-235.

Norren, E., Brewer, P., & Garrison, R. 2011. Managerial Accounting for Managers. New York: McGraw-Hill.

Sekaran, Uma., & Bougie, Roger. 2013. Research Methods for Business (Sixth Edition ed.). UK: John Wiley.

Steel, A. C., & Al-Hakim, L. 2009. Information Systems, Research Methods, Epistemology and Applications. New York: h.

Sugiyono. 2014. Metode Penelitian Kombinasi. Bandung: Alfabeta.



  • There are currently no refbacks.

Creative Commons License

Jurnal Riset Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats