PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN (SIAM) TERHADAP KINERJA ORGANISASI DENGAN TINGKAT DESENTRALISASI SEBAGAI MODERATING VARIABEL (Studi Empiris pada Bank Swasta di Jateng dan DIY)

Abstract

Management Accounting Information System is responsible in giving information required for facilitating supervision monitoring and action towards organization appraisal. There are four management accounting information system's characteristics, are broad-scope, aggregation, integration and timeliness. This research examined empirically the effect of management information system's characteristics on organization performance with decentralization as the moderating variable. The result of the research is expected to be able to support the Management Accounting Information System implementation in enhancing the organizational performance. This study is a survey research by using questionnaire instrument to collect the data needed. Questionnaires were distributed to 368 private bank branch heads located in Central Java and DIY (Yogyakarta). In order to provide the description about respondent demography, the research data were analyzed by using descriptive statistics. The data quality resulted from this research instrument usage was evaluated by reliability as well as validity tests. Hypothesis 1 (broad-scope), Hypothesis 2 (aggregation), Hypothesis 3 (integration), and Hypothesis 4 (timeliness) were tested by analysis means of multiple regression to recognize their effects on organizational performance. The results of the research reject all the hypotheses proposed with the conclusion that the relationship between management accounting information system and organizational performance were not moderated by variable decentralization. Sistem informasi akuntansi manajemen (SIAM) bertugas memberikan informasi yang dibutuhkan untuk memudahkan pengawasan clan tindakan terhadap penilaian organisasi. Terdapat empat karakteristik sistem informasi akuntansi manajemen yaitu broadscope, aggregation, integration, timeliness. Penelitian ini menguji secara empiris pengaruh penerapan karakteristik sistem informasi akuntansi manajemen terhadap kinerja organisasi dengan desentralisasi sebagai moderating variable. Hasil penelitian ini diharapkan dapat mendukung implementasi SIAM dalam meningkatkan kinerja organisasi. Penelitian ini berbentuk survey research yang menggunakan instrumen kuesioner untuk mengumpulkan data yang diperlukan. Kuesioner diberikan kepada 368 pimpinan cabang bank swasta yang berada di Jateng dan DIY. Untuk memberikan gambaran mengenai demografi responden, data penelitian dianalisis dengan statistik deslcriptif. Kualitas data yang dihasilkan dan penggunaan instrumen penelitian dievaluasi dengan uji reliabilitas dan validitas. Hipotesis 1 (broadscope), hipotesis 2 (aggregation), hipotesis 3 (integration), hipotesis 4 (timeliness) diuji dengan alat analisis multiple regression untuk mengetahui pengaruhnya terhadap kinerja organisasi Hasil penelitian menolak semua hipotesis yang diajukan dengan kesimpulan bahwa desentralisasi tidak memoderasi hubungan antara karakteristik sistem informasi akuntansi manajemen dengan kinerja organisasi