Pengaruh Kualitas Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Aset Tetap pada PT. Perkebunana Nusantara III (Persero) Medan

Abstract

This study aims to determine whether the quality of management accounting information affects the decision making of fixed assets at PT. Perkebunan Nusantara III (persero) Medan. This type of research is mix methods. The population in this study are all related to accounting for fixed assets at PT. Perkebunan Nusantara III (Persero) Medan, then obtained 100 people who became the research sample. Data collection techniques in this study are interview techniques and questionnaires or questionnaires. Data analysis techniques used in this study are qualitative and quantitative data analysis techniques, simple linear regression analysis using SPSS 17.0 software and testing classical assumptions. The results showed that management accounting information quality variables have a positive effect on fixed asset decision making but there are several other variables that influence decision making at PT. Perkebunan Nusantara III (Persero) Medan such as investment, determining the selling price of products, and company strategies that were not examined by researchers.