The Effect of Broad Scope, Timeliness, Aggregation and Integration on Managerial Performance at "POS Indonesia" in Lombok, Indonesia

Melsa Apsasi, Budi Santoso, Saipul Arni Muhsyaf

Abstract

This study aims to analyse the effect of the characteristics of management accounting information systems in terms of broad scope, timeliness, aggregation, and integration aspects on managerial performance. The object used in this study is POS Indonesia in Lombok, with a total population of 145 employees. The sampling technique used purposive sampling; as many as 110 employees were selected as respondents based on the specified criteria. This study uses quantitative methods with primary data types. It can be concluded from the four characteristics of the management accounting information system only the timeliness aspect that positively influences managerial performance. In contrast, broad scope, aggregation, and integration aspects do not affect organisational performance.

10.22178/pos.90-15


Keywords


Broad Scope; Timeliness; Aggregation; Integration; Managerial Performance

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References


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