Peran Akuntan Manajemen Dalam Memberikan Informasi Pada Masa Pandemi Covid-19 = The Role of Management Accountants in Indonesia in Providing Information during Pandemic Covid-19

Luftianingrum, Halifah (2022) Peran Akuntan Manajemen Dalam Memberikan Informasi Pada Masa Pandemi Covid-19 = The Role of Management Accountants in Indonesia in Providing Information during Pandemic Covid-19. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (119kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (140kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (378kB) | Preview
Preview	Text (Chapter 1) Chapter 1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (599kB) | Preview
	Text (Chapter 2) Chapter 2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 3) Chapter 3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 4) Chapter 4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (942kB)
	Text (Chapter 5) Chapter 5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (276kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (607kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)

Abstract

Literatur menyoroti peran akuntan manajemen sebagai mitra bisnis dalam proses pengambilan keputusan manajerial selain peran tradisional sebagai penyedia informasi. Studi ini menyelidiki peran akuntan manajemen di Indonesia dengan mengadopsi Model Sukses Sistem Informasi DeLone dan McLean (2003). Pengumpulan data dilakukan dengan melakukan survei untuk memperoleh persepsi manajer tentang peran akuntan manajemen. Dengan menggunakan pemodelan persamaan struktural, hasilnya menunjukkan bahwa kualitas informasi akuntansi manajemen tidak memliki pengaruh signifikan terhadap kepuasan pengguna dan kualitas layanan akuntansi manajemen memiliki hubungan yang signifikan dengan kepuasan pengguna. Selanjutnya, kepuasan manajer berhubungan positif dengan manfaart bersih yang diterima manajer. Oleh karena itu, akuntan manajemen di Indonesia mungkin telah memenuhi perannya sebagai mitra bisnis. / Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003). Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners.

Actions (login required)

View Item