Pengaruh Sistem Informasi Akuntansi Manajemen dan Pengambilan Keputusan Terhadap Kinerja Manajerial pada PT. Telkom Tbk Medan

Abstract

The purpose of this study was to determine the effect of management accounting information systems and decision making on managerial performance at PT. Telekomunikasi Indonesia (Persero) Tbk Medan, both partial and simultaneous. This type of research is associative. The sample in this study was 32 managers of PT. Telkom Tbk Medan. Data sources used in this study are primary and secondary data. Data collection techniques using questionnaire data and documentation. The data analysis technique used in the study is multiple regression analysis with IBM SPSS version 21. The results show that the management accounting information system influences managerial performance. This is evidenced by the t count value of the management accounting information system variable obtained by 4.428 greater than t table 2.042 with a significance value of 0.000 < 0.05. Decision making partially influences managerial performance. This is evidenced by the t count value of management accounting information system variables obtained by 3031 greater than t table 2.042 with a significance value of decision making 0.005 < 0.05. The smaller the management accounting information system and the company's decision making, the smaller the percentage of managerial performance performed in the company. And together management accounting information system variables and decision making significantly influence managerial performance.