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

摘要

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.