Serat Acitya
Vol 5, No 2 (2016): Pemanfaatan Rasio untuk menyelesaikan Kasus dan mewujudkan Program Kehidupan

Pengaruh Karakteristik Informasi Akuntansi Dan Desentralisasi Terhadap Kinerja Manajerial (Studi Pada Palang Merah Indonesia Provinsi Jawa Tengah)

Hestin Yusnita Cahyaningrum (UNTAG Semarang)
Sri Suprapti (UNTAG Semarang)



Article Info

Publish Date
02 Mar 2017

Abstract

AbstractThe purpose of research is to determine the characteristics of the accounting information that is relevant, reliable, complete, timely, understandable,verifiable and decentralization on manajerial performance at the Indonesian Red Cross (PMI) Central Java Province. The population in this research was Head of Section at the Indonesian Red Cross (PMI) Central Java Province totaling 31 people, which is taken entirely as a sample or said as population research (census). The data used in this research are primary data  using  quetionnaire method. Analysis of data  using multiple linier regression analysis.The result showed that the characteristics of the accounting information that is relevant have positive and significant impact  on managerial performance at the Indonesian Red Cross (PMI) Central Java Province. Characteristics of  accounting information that is reliable have positive and significant impact on managerial performance at the Indonesian Red Cross (PMI) Central Java Province. Characteristics of  accounting information that is complete have positive and significant impact on managerial performance at the Indonesian Red Cross (PMI) Central Java Province.  Characteristics of  accounting information that is timely have positive and significant impact on managerial performance at the Indonesian Red Cross (PMI) Central Java Province. Characteristics of  accounting information that is understandable  have no  effect on managerial performance at the Indonesian Red Cross (PMI) Central Java Province. Characteristics of  accounting information that is verifiable  have no  effect on managerial performance at the Indonesian Red Cross (PMI) Central Java Province. Decentralization have  positive and significant impact on  managerial performance at the  Indonesian Red Cross (PMI) Central Java ProvinceKeyword : relevant, reliable, complete, timely, understandable, verifiable, decentralization and managerial performance

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Journal Info

Abbrev

sa

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Jurnal ini dikembangkan dari mulai terbit tahun 2012. Jurnal Ilmiah ini mempublikasikan naskah hasil penelitian lapangan atau penelitian pustaka yang berkaitan dengan bidang ilmu manajemen dan akuntansi. Ruang lingkup publikasi antara lain: Akuntansi Manajemen Akuntansi Keperilakuan Akuntansi ...