Article Per Year (5 Year)
p-Index From 2019 - 2024
3.171
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Journal of Accounting and Investment Jurnal Riset Akuntansi dan Keuangan JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Kajian Akuntansi dan Auditing Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis
Ietje Nazaruddin
Faculty Of Economics And Business, Universitas Muhammadiyah Yogyakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : The Indonesian Journal of Accounting Research

 1 
Pengaruh Desentralisasi dan Karakteristik Informasi Sistem Akuntansi Manajemen terhadap Kinerja Manajerial Ietje Ietje Nazaruddin
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.9

Abstract

This study examines the interactive effect of management accounting systems design and decentralization on managerial performance. Management accounting systems design was defined in term of perceived availability of characteristics of information, namely, broad scope, timeliness, aggregation and level of integration. Decentralization refers to the level autonomy delegated to the managers.Responses of 66 managers (production and marketing) were analyzed by using the regression models with two-way interaction. In addition, an analytical method of utilizing partial derivative to test the contingency relationship as advocated by Schoonhoven (1981) and Govindarajan (1986) was also used.The results provide support for the hypothesis that decentralization and information characteristics of management accounting systems have an interactive effect on managerial performance. More specifically, the results showed that decentralization significantly moderates the relationship between information characteristic management accounting systems and managerial performance. The greater the degree of decentralization, the stronger the effect of high degrees of sophisticated information characteristics on managerial performance. Keywords :     decentralization, management accounting systems, broad scope, timeliness, aggregation, integration and performance
Co-Authors Afifah Hasna Afifah Hasna Agrina Vina Rachmawati Arie Frinola Minovia Arif Wahyu Nur Kholid Arif Wahyu Nur Kholid Arlina Dewi Barbara Gunawan Caesar Marga Putri Caesar Marga Putri, Caesar Marga Dony Aji Pangestu Dwi Fitri Puspa Erni Suryandari Erni Suryandari, Erni Evi Rahmawati Evi Rahmawati Fathmaningrum, Erni Suryandari Fitri Wahyuni Fitri Wahyuni Gatot Ahmad Sirojudin Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Harjanti Widiastuti Henry Setyawan Susanto Henry Setyawan Susanto Ifa Ratifah Ilham Maulana Saud Ilham Maulana Saud Ilham Maulana Saud Ilham Maulana Saud Indah Yani Irfan Helmi Nugroho Lilla Crebas Nida Shintya Maulida Nisa Nirmala Nurul Harsanti Rahmawati, Hapsari Diah Ratna Prasetyoningrum Evanauli, Ratna Prasetyoningrum Resti Yulistia M Salsabila Putri Aryati Sibuea Siti Fatimah Sri Budhi Rezki Subhan Fajry Tiyas Puji Utami Tiyas Puji Utami Yustisia Melasari Rahmandani