The Impact of Accounting Information Characteristics on Managerial Performance in Distance Learning Program Unit of Open University of Indonesia (UPBJJ-UT)

Zein Ghozali, Burhanuddin, Bernadette Robiani

2018

Abstract

One effort that can be done to improve managerial performance is to increase the important role of accounting information systems in providing accounting information in the form of financial information and non-financial information needed by external and internal parties that can provide value added to the right people in the right way and at the right time. This study uses 5 accounting information characteristics as the independent variable which is written in the Guidelines for Preparation of Public Service Agency Financial Statements (BLU) in the Ministry of Education and Culture based on the Government Accounting System in 2012, and managerial performance as the dependent variable. The aim of paper was to analyze the effect of the accounting information characteristics on managerial performance in the Distance Learning Program Unit of Open University (UPBJJ-UT). This research was conducted in 2017 in 37 UPBJJ-UT that were spread throughout Indonesia by using multiple linear regression analysis. Primary data used in the form of a questionnaire to 111 respondents as a sample consisting of Head of Unit, Head of Administration, and Treasurer. The results of the research are partially and simultaneously show the accounting information characteristics; relevant, reliable, comparable, comprehensible, and the substance over form had a significant influence on managerial performance. This paper contributes to the accounting information system literature by providing an understanding of the impact of the accounting information characteristics on managerial performance.

Paper Citation

in Harvard Style

Ghozali Z., Robiani B. and Burhanuddin. (2018). The Impact of Accounting Information Characteristics on Managerial Performance in Distance Learning Program Unit of Open University of Indonesia (UPBJJ-UT).In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 189-197. DOI: 10.5220/0008438301890197

in Bibtex Style

@conference{seabc18,
author={Zein Ghozali and Bernadette Robiani and Burhanuddin},
title={The Impact of Accounting Information Characteristics on Managerial Performance in Distance Learning Program Unit of Open University of Indonesia (UPBJJ-UT)},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={189-197},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008438301890197},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - The Impact of Accounting Information Characteristics on Managerial Performance in Distance Learning Program Unit of Open University of Indonesia (UPBJJ-UT)
SN - 978-989-758-387-2
AU - Ghozali Z.
AU - Robiani B.
AU - Burhanuddin.
PY - 2018
SP - 189
EP - 197
DO - 10.5220/0008438301890197