Pengaruh Efektivitas Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Manajemen Pada PT. PDAM Way Rilau Bandar Lampung

Angrita Denziana, Erlin Handayani

Abstract


The purpose of this study was to determine the effect of the effectiveness of management
accounting information on PT PDAM Way Rilau Bandar Lampung and relationship management accounting information in management decision making PT PDAM Way Rilau Bandar Lampung. Effective management accounting information in the study that determined
19 criteria for effectiveness : is in the type and frequency of reports in accordance with the requirement : accurate, timely, reliable, have predictive value. Is an accountability report, easy to understand, not biased, has been complemented by the necessary comments, consistent. Is there any influence between the information accounting management against management decision making. These results indicate that all of the information generated effective management accounting or have met the criteria for effectiveness.


Keywords


Effectiveness of Information Management Accounting and Management Decision Making.

Full Text:

PDF

References


Munawir, S. Drs. 2004.Analisis Laporan Keuangan.BPFE UGM : yogyakarta. Melissa, B. 2007, "Overview of Manajement Accounting". Hasan, M. Iqbal.2002. Teori Pengambilan Keputusan. Jakarta; Ghalia Indonesia

Indrianto, Nur, Supomo, Bambang. 2002. Metode Penelitian Bisnis. BPFE UGM,Yogyakarta. Josep, W. Wikilson, 2003:249. Ciri - ciri berdasarkan sistem pelaporan.

Linus Eze Akujuobi: Corporate Finance, 2006 Springfield Publishers Ltd. Plots P/9 and 11 Housing Areas, Behind Fed. Secretariat New Owem P.O Box 1630, Owerri, Imo State, Nigeria.

Masayu, S.P.Hasibuan,2003.Pengertian Manajemen.

Sekaran, Uma. 2003. Research Method for Business. New York: John Willey and Sons, Inc. Sugiono, Prof. Dr. 2006.Statistik untuk penelitian. Jakarta: Alfabeta.

Sanusi, Anwar. 2010.Metodologi Penelitian Bisnis.Jakarta:Salemba Empat. Wilkinson,dkk. 2006. Merancang Tahap - tahap perancanagn,analisis,desain. http. www.elib.unicom.co.id http.www.slidesharenet.com

Wadia, Manecki S; The Nature and Scope of Manajement, 1966 Scott Foreman and Co. Dalles. (The nature and scope of manajement, 1966 page 80)

Denziana, Angrita & Handayani, Erlin. 2015. Pengaruh Efektivitas Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Manajemen Pada PT. PDAM Way Rilau Bandar Lampung. Universitas Bandar Lampung




DOI: http://dx.doi.org/10.36448/jak.v6i2.581