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THE IMPACT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ENVIRONMENTAL UNCERTAINTY ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION

THE IMPACT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ENVIRONMENTAL UNCERTAINTY ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION

Based on Figure 2 above, it turns out the value of F from the influence of management accounting information systems and environmental uncertainty perceived together to quality management accounting information is equal to 242.86> 3.02, so it can be said to be significant, thus the system of management accounting information and uncertainty perceived environmental jointly positive effect on the quality of management accounting information, it is thus the third hypothesis is accepted (see Table 2). The great contribution of jointly variable accounting information systems management and environmental uncertainty perceived to quality management accounting information is at 58.4%, while the remaining 41.6% is influenced by other factors, such as leadership style organization, structural corporate organizations, user satisfaction and many other factors that cause that encourages further research to conduct different studies with this research.
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THE INFLUENCE OF MANAGER COMPETENCY AND INTERNAL CONTROL EFFECTIVENESS TOWARD ACCOUNTING INFORMATION QUALITY

THE INFLUENCE OF MANAGER COMPETENCY AND INTERNAL CONTROL EFFECTIVENESS TOWARD ACCOUNTING INFORMATION QUALITY

Management has the primary responsibility to ensure that the accounting information produced by the company has a good quality (Cohen et al., 2004). Harrer (2008) adds that the managers must be qualified, have experience and competence to ensure that accounting activities generate a high information quality. Besides manager competency, internal control effectiveness also contribute to affect accounting information quality (Harrer, 2008; Brink, 2011; Zinkin, 2014). The purpose of internal control is to provide reasonable assurance regarding the company’s ability to ensure effective and efficient operations, reliable financial reporting, and compliance with all relevant laws and regulations (Zinkin, 2014). Furthermore Brink (2011) states that the overall objective of internal control over financial reporting is to prepare the accounting information that is accurate and reliable. Therefore, according to Harrer (2008), the company can increase accounting information quality by strengthening internal control.
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Accounting Information Quality and Market Reaction: A Survey of Banking Industries Listed in Indonesia Stock Exchange

Accounting Information Quality and Market Reaction: A Survey of Banking Industries Listed in Indonesia Stock Exchange

Based on Ball and Brown (1968), Beaver (1968), Lev (1989), Hoitash et al. (2002) and Aboody et al. (2002) can be said that information plays an important role in influencing the market reaction. According to Gelinas et al. (2005), information has a value for decision makers because it reduces uncertainty and increasing attention to some areas. Quality accounting information can be used in the process of decision-making both for internal management and external users (Hall, 2004: 21; Sacer et.al., 2009). Furthermore, according to Strong et al. (1997) a bad quality information can create chaos, so that should be a diagnosis of the root causes so that the organization can identify and resolve problems before emerging financial and legal consequences.
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GREEN ENTREPRENEURSHIP: IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM , QUALITY COST METHOD FOR INCREASING PROFITABILITY SMEs.

GREEN ENTREPRENEURSHIP: IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM , QUALITY COST METHOD FOR INCREASING PROFITABILITY SMEs.

In the current globalization era where the opening of free trade from various countries, the Indonesian people not only suffered from the domestic competition but experience the challenge of competition from abroad. In terms of the role of the SMEs’employment also has an important role. Basically SMEs (small and medium industries) is a labor-intensive sector with little capital. It can absorb a lot of labor (Djoko, 2011). SMEs are known to be very stable to lift the Indonesian economy in times of crisis. SMEs must face the challenges of multinational companies which have advantages in terms of management, technology, network. This has become a strong threat for SMEs to compete in all fields. The empowerment of SMEs should be encouraged with empowerment strategy such as access to the business, market access, access to technology, access to human resources (HR), lobbying, relationship with stakeholders and business continuity (Djoko, 2011)
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Institutional Repository | Satya Wacana Christian University: Kebutuhan VS Kapasitas Sistem Informasi Akuntansi pada Swalayan yang ada di Wilayah Semarang

Institutional Repository | Satya Wacana Christian University: Kebutuhan VS Kapasitas Sistem Informasi Akuntansi pada Swalayan yang ada di Wilayah Semarang

The primary objective of this study was to explore the suitability or alignment between the needs of accounting information system accounting information processing systems and accounting information systems capacity at the convenience store in the city of Semarang. The population in this study are all self- contained within the city of Semarang as many as 167 supermarkets. And questionnaires were presented to 50 respondents were selected by accidental sampling method. However, questionnaires can be collected and can be generated by only 14 questionnaires. The results showed that there is alignment between the needs and capacities of accounting information systems in supermarkets in the area of Semarang is included in the tall category
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PENUTUP   PENGARUH MANAGEMENT ACCOUNTING SYSTEM DALAM MEMODERASI HUBUNGAN ANTARA PROCESS QUALITY MANAGEMENT DENGAN KINERJA KUALITAS PRODUK.

PENUTUP PENGARUH MANAGEMENT ACCOUNTING SYSTEM DALAM MEMODERASI HUBUNGAN ANTARA PROCESS QUALITY MANAGEMENT DENGAN KINERJA KUALITAS PRODUK.

Berdasarkan hasil pembahasan analisis data melalui pembuktian terhadap hipotesis dari permasalahan yang diangkat mengenai pengaruh management acounting system (quality goal, quality feedback, dan quality incentives) dalam memoderasi hubungan antara process quality management dengan kinerja kualitas produk melalui studiempiris yang dilakukan pada perusahaan manufaktur di Kota Yogyakarta, maka dapat diambil kesimpulan dari penelitian ini sebagai berikut : 1. Hasil penelitian ini menunjukkan bahwa secara simultan quality goal, quality
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Accounting Conservatism and Accounting I

Accounting Conservatism and Accounting I

Moradzadehfar et al. (2011) examined the relationship between conservatism and firm’s governance. According to the results of this study, they found that there is a positive relationship between the institutional ownership percentage of shares and members outside the board. Also, there is a negative relationship between role separation of Chairman of the board from managing director and conservatism. The general conclusion of their study approves the complementary view about the relationship between conservatism and firm’s governance mechanisms. Khodamipour and TorkZade Mahani (2010) indicated that those firms which their CFO is larger than their taxable income, have more conservatism compared to other firms, but in the case of firms that their CFO is smaller than their taxable income, it is not possible to argue that they have less conservatism compared to other firms. Moreover, the findings of this study indicate that taxes not only does not decrease the relevance of accounting information firms provide, but increase the relevancy of information. According to a study by Asadi and Jalalian (2012), the relationships between ownership concentrations, the percentage of institutional investors, financial leverage and firm size with conservatism are different. These relationships are with respect to conservatism analysis model. According to the model by Bior and Ryan as well as Givoly and Hayn, there is a significant and direct relationship between conservatism and leverage as a representative of capital structure. On the other hand, no significant relationship was found between conservatism and ownership concentrations. In Bior and Ryan’s model, there was no significant relationship between institutional investors and conservatism, but in Givoly and Hayn’s model, a significant and
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23 ARJASB GHASEMI

23 ARJASB GHASEMI

When a plan is designed, regulated and executed, this is probable that all or some parts of plan are not executed due to economic problems, political changes, administrative barriers and unexpected events or their execution is problematic. Thus, planners should consider the supervision on execution of plans and by considering required measurements, the barriers of plans execution should be identified and they should be eliminated. In addition, if the problems are eliminated, the plans execution is performed at common conditions. We can determine the success of plans and their progress. Normally, evaluation in terms of execution time is divided into three stages: evaluation before execution, at-execution and after execution. In pre- execution stage, feasibility studies are performed. During these studies, plans execution is investigated. At execution stage, feasibility studies are performed, It means that during the studies, execution of plans is investigated. In at-execution stage, progress of plan execution is evaluated and if the plans are reviewed, in after execution stage, evaluation of fulfillment of predicted goals is performed.
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USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT

USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT

Some studies of management accounting use the contingency approach was used to evaluate the organizational external factors (e.g. intensity of market competition, organizational technology change and environmental uncertainty) what is anticipated can cause the SAM become more effective (Gul 1991, Faisal 2006). Some research previously tried to identify the contextual variables, such as perceived environmental uncertainty (PEU) (Gul 1991), decentralizes and PEU (Gul and Chia 1994), task uncertainty (Chong 1996), strategy and PEU (Chong and Chong 1997), intensity of market competition (Mia and Clarke 1999, Ikhsan 2006, Susanto and Gudono 2007), environmental uncertainty and organization structure (Supardiyono 1999), business strategy and environmental uncertainty (Desmiyawati 2001), task uncertainty (Azmi 2003), PEU (Agbejule 2005), task uncertainty and organization culture (Nurnaluri 2005) and intensity of market competition, strategy and PEU (Faisal 2006) that possible influence the relationship between MAS information and performance and job satisfaction.
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DAY AND DATE TIME (In WITA)

DAY AND DATE TIME (In WITA)

CONCURRENT 4 15.30 – 17.15 WITA CLASS D MODERATOR: AUTHOR TITLE Nunung Nurhayati & Magnaz Lestira & Sri Fadilah & Nurhayati Effects of accounting information quality, accountabil[r]

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PENGARUH MANAGEMENT ACCOUNTING SYSTEM DALAM MEMODERASI HUBUNGAN ANTARA PROCESS QUALITY MANAGEMENT DENGAN KINERJA KUALITAS PRODUK.

PENGARUH MANAGEMENT ACCOUNTING SYSTEM DALAM MEMODERASI HUBUNGAN ANTARA PROCESS QUALITY MANAGEMENT DENGAN KINERJA KUALITAS PRODUK.

Hasil uji heteroskedastisitas juga diketahui bahwa titik – titik menyebar diatas dan dibawah angka nol pada sumbu y baik pada variabel internal quality maupun eksternal quality. Berdasarkan hasil uji autokorelasi dapat disimpulkan bahwa model persamaan regresi pengaruh MAS (quality goal, quality feedback, dan quality incentives) terhadap hubungan antara process quality management dengan kualitas produk baik internal maupun eksternal bebas dari gangguan autokorelasi karena nilai Durbin Watson antara du sampai dengan 4-du. Data hasil pengujian asumsi klasik disajikan pada lampiran 4 sampai 7.
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ACCOUNTING sofware package accurate (3)

ACCOUNTING sofware package accurate (3)

Accounting had been developed over many centuries as a result of the need to account for assets entrusted to people and/or entities who have the responsibility of dealing with these assets in a particular manner. It is expected that the person to whom the assets have been entrusted, i.e. the entrepreneur, will give account of the financial results regarding the economic application of those assets, to the suppliers thereof. In the early days, financial transactions were recorded by hand. In many cases, this still happens. It is only during the last century that technology has improved to such an extent that hand-written records are being replaced by computerised systems.
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PERAN TUJUAN dan KARAKTERISTIK LAPORAN K

PERAN TUJUAN dan KARAKTERISTIK LAPORAN K

Karakteristik kualitatif laporan keuangan adalah ukuran-ukuran normatif yang perlu diwujudkan dalam informasi akuntansi sehingga dapat memenuhi tujuannya atau menghasilkan informasi yang berkualitas. Dalam Statement of Financial Accounting Concepts (SFAC) Nomor 2 Tahun 1980 tentangQualitative Characteristics of Accounting Information mengisyaratkan bahwa informasi akuntansi yang berkualitas harus menunjukkan manfaat yang lebih besar daripada biaya yang dikeluarkan untuk menyajikan informasi tersebut, yang mana suatu informasi akuntansi dapat dikatakan berkualitas jika para pengguna laporan keuangan berdasarkan pemahaman dan pengetahuan mereka masing-masing dapat mengerti dan menggunakan informasi akuntansi yang disajikan tersebut sebagai dasar pengambilan keputusan.
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ACCOUNTING sebegai strategic management accounting

ACCOUNTING sebegai strategic management accounting

(3) Recognizing in the accounts a portion of the revenue at the time a cash subscription is obtained and a portion each time an issue is published meets the tests of revenue recognition better than the other two alternatives. A portion of the net income is recognized in the accounts at the time of each major or crucial event. Each crucial event is clearly discernible and is a time of interaction between the publisher and subscriber. A legal sale is transacted before any revenue is recognized in the accounts. Prior to the time the revenue is recognized in the accounts, it already has been received in distributable form. Finally, the total revenue is measurable with more than the usual certainty, and the revenue attributable to each crucial event is determinable using reasonable (although sometimes conceptually unsatisfactory) assumptions about the relationship between revenue and costs when the costs are indirect. (Note to instructor: CA 2-5 might also be assigned in conjunction with Chapter 18.)
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Anwer Aqil,1 Theo Lippeveld2 and Dairiku Hozumi

Anwer Aqil,1 Theo Lippeveld2 and Dairiku Hozumi

The PRISM framework draws attention to neglected RHIS processes, such as checking data quality, displaying of infor- mation and giving feedback, and makes them part of the accepted norms. Measurement is key for tracking improvements (Berwick 1996). Assuring measurement quality is not possible without establishing a formal process for checking data quality. Similarly, how well data are displayed reflects whether the data have been transformed into information (van Lohuizen and Kochen 1986), and shows its relevance for management, monitoring or planning purposes. Feedback is an important process for identifying problems for resolution, for regulating and improving performance at individual and system levels, and for identifying opportunities for learning (Knight 1995; Rothwell et al. 1995). However, feedback remains a weak process of RHIS in many developing countries (Hozumi et al. 2002; Nsubuga et al. 2002; JICA HMIS Study Team 2004; Aqil et al. 2005a; Boone and Aqil 2008; Gnassou et al. 2008). Facility staff receive feedback from self-assessing their performance using their own records and reports, and from the district management. The same process could be repeated at district or higher administrative levels.
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TINJAUAN PUSTAKA PENGARUH MANAGEMENT ACCOUNTING SYSTEM DALAM MEMODERASI HUBUNGAN ANTARA PROCESS QUALITY MANAGEMENT DENGAN KINERJA KUALITAS PRODUK.

TINJAUAN PUSTAKA PENGARUH MANAGEMENT ACCOUNTING SYSTEM DALAM MEMODERASI HUBUNGAN ANTARA PROCESS QUALITY MANAGEMENT DENGAN KINERJA KUALITAS PRODUK.

Penelitian yang dilakukan oleh Maiga (2008) menambahkan sistem akuntansi manajemen sebagai variabel moderasi. Dalam penelitian ini, penulis ingin meneliti pengaruh management accounting system dalam memoderasi hubungan antara process quality management dengan kinerja kualitas produk pada perusahaan manufaktur di DIY. Adapun penelitian terdahulu yang membahas hal ini adalah sebagai berikut

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Directory UMM :Data Elmu:jurnal:I:International Journal of Educational Management:Vol14.Issue6.2000:

Directory UMM :Data Elmu:jurnal:I:International Journal of Educational Management:Vol14.Issue6.2000:

management, and as a basis for identifying some key aspects of curricula in information management. The spaceship metaphor is used as a framework to support the identification of three distinct roles: the pilot (or end-user), the maintenance engineer (or information intermediary) and the designer (or information systems professional). Discussion of both the nature of the discipline of, and curricula in, information management must be driven from the viewpoint of both professional groups and educators associated, respectively, with information systems professionals, and information and library professionals. This article proposes an integrative framework, which in addition considers the role of the end-user. It discusses curricula which support the development of competencies associated with the delivery of these roles. The framework also accommodates change and convergence, and notes that the roles will change with time and careers.
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chap01.ppt 318KB May 20 2010 09:29:44 PM

chap01.ppt 318KB May 20 2010 09:29:44 PM

The Influence of The Influence of Management Level on Management Level on Information Form Information Form Strategic planning level Strategic planning level Management control l[r]

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Monitoring (Simple Network Management Protocol)

Monitoring (Simple Network Management Protocol)

The Three Parts of SNMP The Three Parts of SNMP SNMP network management is based on three parts: •Structure of Management Information SMI •Structure of Management Information SMI •R[r]

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Materi Akuntansi Keuangan (Accounting for Decision Making)

Materi Akuntansi Keuangan (Accounting for Decision Making)

© The McGraw-Hill Companies, Inc., 2002 Integrity of Accounting Information Competence, Judgment and Ethical Behavior Certified Public Accountants CPAs Certificate in Management Ac[r]

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