The Impact of Accounting Information Characteristics on Managerial
Performance in Distance Learning Program Unit of Open University
of Indonesia (UPBJJ-UT)
Zein Ghozali
1
, Bernadette Robiani
2
and Burhanuddin
2
1
Universitas Sjakhyakirti, Indonesia
2
Universitas Sriwijaya, Indonesia
Keywords: Accounting Information Characteristics, Managerial Performance
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.
1 INTRODUCTION
Information is a resource for the organization, so
it is expected that it will be able to help the
organization towards achieving its vision, mission
and goals. Information available and used by
management is very helpful in completing various
economic activities, so it is expected that the
company's performance will increase.(Sayyida,
2013). As described by (Hall and Bennett, 2011) The
application of accounting information systems in an
organization plays an important role in supporting
managerial performance. Accounting information
systems play a role in increasing management's
ability to understand the state of the surrounding
environment and identify relevant activities. And the
theory put forward by (Chenhall and Morris, 1986)
in (Laitinen, 2008) that Information quality is
affected by the information system scope. The scope
refers to the dimensions of the focus, quantification
and time horizon and concentrates on the dimensions
of information produced by information system. The
focus dimension investigates if information is
internal or external, the quantification dimension
on whether information is financial or non-
financial, and the time horizon dimension on
whether information is future or historically
oriented.
Based on (Constitution, 2004) Regarding
concerning Management Check and Responsibility
of State Finance and (Government Regulation, 2006)
concerning Financial Reporting and Performance of
Government Agencies, the status of the Open
University as a State College was established in
1984 (Presidential Decree, 1984) to be Public
Service Agency Financial Management (PK-BLU)
with a present need to improve the quality of
education implementation, improve service
performance for the community, improve financial
Ghozali, Z., Robiani, B. and Burhanuddin, .
The Impact of Accounting Information Characteristics on Managerial Performance in Distance Learning Program Unit of Open University of Indonesia (UPBJJ-UT).
DOI: 10.5220/0008438301890197
In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2018), pages 189-197
ISBN: 978-989-758-387-2
Copyright
c
2019 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
189
performance which is ultimately expected to
increase benefits for the community. Having the
status of the PK-BLU, the Ministry of National
Education which is currently the Ministry of
Research, Technology and Higher Education
(Kemristekdikti) makes the rules outlined
(Regulation of Minister of Education and Culture,
2014) concerning Accounting Guidelines and State
Collage Financial Reporting that Implement
Management Public Service Agency Finance. In the
policy it is stated that the Open University must have
an Accounting Information System that is capable of
presenting financial and non-financial accounting
information in accordance with the standard quality
report characteristics. The Distance Learning
Program Unit (UPBJJ) is a technical implementation
unit of the Open University in the area. The
functions and tasks of UPBJJ-UT are as a place for
students of the Open University to carry out
academic administrative activities and academic
activities. For daily activities, UPBJJ-UT has the
task of implementing distance learning services.
The results of the preliminary survey with the
Monitoring Team at the UPBJJ-UT’s Palembang
Office and several other UPBJJ-UT offices, obtained
the phenomenon that the quality of accounting
information about financial and non-financial
information produced by Accounting Information in
the UPBJJ-UT’s Palembang Office and several other
UBBJJ-UT offices had not fulfill the five standard
aspects of report quality characteristics as
appropriate. Where, there is still fraud and violation
of standard procedures in presenting information in
it. This can be seen from the report on the
implementation of academic administrative service
activities which include registration and testing
activities as well as reports on the implementation of
learning assistance service activities and teaching
materials services which include the implementation
of tutorials, co-extracurricular activities. The
information presented in these reports is less
relevant because it is not timely and incomplete. In
addition, the report presented is relatively less
reliable because the information submitted is
dishonest and inaccurate, and lacks of substance to
outperform the form because the information is less
reliable. Based on this phenomenon it can be stated
that information that is less relevant, less reliable
and lacking in substance has an impact on
management's decision making in setting a policy
that is often not in accordance with conditions in the
field.Therefore researchers are interested in
analyzing how much influence the characteristics of
accounting information on managerial performance
on UPBJJ-UT.
This paper consists of 5 parts. First, outlines the
literature review. Second, we will discuss how the
methodological framework is built. Third, the
findings of testing hypotheses that show a
fundamental problem in the effect of accounting
information characteristics on managerial
performance. Fourth, a discussion of how much
influence the characteristics of accounting
information on managerial performance partially and
simultaneously. Fifth, the conclusion is to evaluate
the ability of the method in explaining the problem.
2 LITERATURE REVIEW
The grand theory used in this study is The Goal
Setting Theory is part of the motivation theory
proposed by Edwin Locke in 1978. This theory
emphasizes the important relationship between goals
and performance. According to (Locke and Latham,
2002), in (Lunenburg, 2011) goals have a broad
influence on employee behavior and organizational
performance and management practices. Generally,
managers accept goal setting as being very
meaningful to improve and maintain performance
(Dubrin, 2010) in (Lunenburg, 2011). Based on
hundreds of studies that have been conducted, the
main finding of the Goal Setting Theory is that
people who are given specific goals are difficult but
it can be achieved, has better performance than
people who accept goals that are easy and specific or
have no goals at the same time, at the same time
someone must have sufficient ability, accept the
goals set and receive relevant feedback with
performance (Latham, 2003) in (Lunenburg, 2011).
Several previous studies that were relevant to the
researchers made reference in the preparation of this
thesis, including the research conducted by Agbejule
(2005) in (Murtini, 2015), revealing managerial
performance is influenced by interactions between
management accounting information systems and
perceived environmental uncertainty. So, the higher
the level of perceived environmental uncertainty
faced by a company, the higher the usefulness of the
Management Accounting Information System is
expected to improve managerial performance. Then
the (Sayyida, 2013) study of the effect of accounting
information systems focused on Information
Characteristics variables (understandable, relevant,
reliability, and comparable) on company
performance with case studies at PT. BPRS Bhakti
Sumekar Sumenep, shows that the simultaneous
analysis of independent variables does not
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significantly affect the dependent variable. While the
partial analysis of the results is varied, the variables
can be understood and reliability does not
significantly influence the performance of the
company, the reliability variable has a negative
constant coefficient that is contrary to basic
assumptions and theories.
Based on research revealed by (Siamak, 2012)
Accounting Information Systems are all related
components collected to collect information, raw
data or ordinary data and turn it into financial data
for the purpose of reporting it to decision makers
(Mahdi Salehi, vahab rostami and Abdolkarim
Mogadam, 2010). To better understand the term
'Accounting Information Systems' will be described
separately. First, the literature documents that
accounting can be identified into three components,
namely information systems, "business languages"
and financial information sources (Wilkinson, 1993:
6-7). Second, information is valuable data
processing that provides the basis for making
decisions, taking action and fulfilling legal
obligations. Finally, the system is an integrated
entity, where the framework is focused on a set of
goals (Bhatt, 2001; Thomas and Kleiner, 1995) in
(Siamak, 2012).
Benefit is a characteristic that can only be
determined qualitatively in relation to user decisions,
users and beliefs about information. This criterion is
generally called qualitative characteristics or
information quality. Criteria and forming elements
of information quality that make information in a
report have value or benefit (Winidyaningrum,
2010). UPBJJ-UT has implemented Accounting
Information which is expected to be able to present
information guided by (Financial Bureau - General
Secretary of Ministry of Education and Culture,
2012) Guidelines for Preparing Public Service
Agency Financial Statements (BLU) in the Ministry
of Education and Culture Based on Government
Accounting Systems In 2012 (Government
Regulations, 2010), among others: (1) relevant, that
the report produced must have the benefits of
feedback, predictive, timely and complete benefits;
(2) reliable, reports must be presented in an honest,
verifiable, neutral and accurate manner; (3)
comparable, both information comparisons between
periods and comparisons of internal and external
information; (4) comprehensible, that the report
must present information that is easily understood
and can be understood by the user; and (5)
Substance Over Form, that the report must present
information that is reliable, concise and easily
accessible. Characteristics of accounting information
produced by UPBJJ-UT must meet the
characteristics of the report quality standards that
have been set.
Managerial performance is a measure of how
effectively and efficiently managers have worked to
achieve organizational goals (Stoner 1992).
Evaluation of the performance carried out by
managers varies depending on the culture developed
by each company (Ivancevich 1999: 187). The
following are some of the measures used to evaluate
management performance, based on non-financial
perspectives, among others, First: The ability of
managers to plan (Schermerhorn 1999: 138) Good
planning can increase the focus and flexibility of
managers in handling their work. The issue of focus
and flexibility are two important things in a high and
dynamic competitive environment. The ability of
managers to make plans can be one indicator to
measure manager performance. (Nazaruddin 1998:
149) in (Juniarti and Evelyne, 2003). Second: Ability
to reach targets. Manager's performance can be
measured by their ability to achieve what has been
planned (Mulyadi 2001: 302). Targets must be quite
specific, involve participants, be realistic and
challenging and have a clear time span (Hess 1996:
83) in (Juniarti and Evelyne, 2003), and Third: Gait
managers outside the company. The intensity of
managers in representing companies to deal with
outsiders shows the company's trust in the manager.
This trust can arise due to several things, one of
which is the good performance of the manager.
Wagner (1995: 50) also revealed that the role of
managers in representing companies shows the level
of performance in (Juniarti and Evelyne, 2003).
In this paper, there are 5 variables that are used
by researchers as independent variables are written
in (Financial Bureau - General Secretary of Ministry
of Education and Culture, 2012) Guidelines for
Preparation of Public Service Agency Financial
Reports (BLU) in the Ministry of Education and
Culture Based on Accounting Government Standard
of 2012 (Government Regulations, 2010) among
others: (1) relevant, (2) reliable, (3) comparable, (4)
comprehensible, and (5) Substance Over Form.
For the dependent variable, researchers used
previous research conducted by (Juniarti and
Evelyne, 2003) which examined the relationship
between information characteristics and managerial
performance. Managerial performance variables are
measured by how effective and efficient managers
are able to carry out management functions in
achieving organizational goals by mobilizing the
talents and abilities and efforts of several other
people within the authority area of the UPBJJ-UT,
The Impact of Accounting Information Characteristics on Managerial Performance in Distance Learning Program Unit of Open University
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191
including; manager’s ability to plan, manager’s
ability to achieve targets and manager’s action
outside the company.
Based on background and problems of this paper,
the researchers describe the research framework as
seen in Figure 1 below.
Figure 1: Frame work
3 HYPOTHESIS
Ha1 : Partially, relevant, reliable, comparable,
comprehensible, and substance over form
accounting information characteristics affect
managerial performance in UPBJJ-UT.
Ha2: Simulataneously, relevant, reliable,
comparable, comprehensible, and substance
over form accounting information
characteristics affect managerial performance
in UPBJJ-UT.
4 RESEARCH METHOD
Based on the literature and previous research,
this study analyzes the characteristics of accounting
information that affect managerial performance in
the Open University Distance Learning Program
Unit (UPBJJ-UT). Variable characteristics of
accounting information (X) are measured through
five variables consisting of relevant (X
1
), reliable
(X
2
), comparable (X
3
), comprehensible (X
4
), and
Substance Over Form (X
5
). While the dependent
variable (Y) is managerial performance, measured
by indicators: the ability of managers to plan, the
ability to achieve targets, and the gait of managers
outside the company. Primary data used for multiple
linear regression analysis by distributing
questionnaires to 111 respondents as samples
consisting of Head of Unit, Head of dministration,
and Treasurer at 37 UT-UPBJJ spread throughout
Indonesia for 2 months, namely from February to
March 2017.
5 HYPOTESIS TESTING
Analysis of Descriptive Statistics Data Variables
(X) Characteristics of accounting information
with Managerial Performance Variables (Y) at
UPBJJ-UT
Statistical test analysis is used to answer the
research objectives, namely knowing the effect of
independent variables (X) Characteristics of
accounting information consisting of relevant (X
1
),
reliable (X
2
), comparable (X
3
), comprehensible (X
4
),
and Substance Over Form (X
5
) on the dependent
variable (Y) managerial performance in UT-UPBJJ
simultaneously or partially is to use the statistical
method of multiple linear regression analysis. Table
1 below is a summary of the results of multiple
linear regression analysis The Effect of Free
Variables (X) Characteristics of accounting
information on Bound Variables (Y) Managerial
Performance as seen in Table 1 below:
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Table 1: Comparison of Variable Performance Score Data Characteristics of accounting information And Managerial
Performance Variables
Independent Variables
Accounting Information
Characteristics
Achievement Score
Dependent Variable
Managerial Performance
Achievement Score
Averag
e
%
Result
%
Result
1.
Relevant (X
1
)
3.56
71.28
High
1.
Manager’s ablity to make
plan
71.89
High
2.
Reliable (X
2
),
3.66
73.15
High
2.
Manager’s ability to
achieve target
66.40
Medium
3.
Comparable (X
3
),
3.57
71.49
High
4.
Comprehensible (X
4
),
3.57
71.44
High
3.
Manager’s action outside
the company
71.14
High
5.
Substance Over Form (X
5
)
3.57
71.49
High
Variable Average Score
3.59
71.77
High
Variable Average Score
71.04
Medium
Based on Table 1 the performance score data
from the descriptive statistical analysis on the
independent variable (X) The characteristics of
accounting information consist of relevant (X1),
reliable (X2), comparable (X3), understandable (X4)
and Substance Over Form (Substance Over Form )
(X5) and the dependent variable (Y) of managerial
performance, it was found that the comparison of the
performance score scores for the implementation of
the two variables was not much different, which
were both in the high / good category. This can be
seen from the average score of achievement in each
variable, namely the characteristic variable of
accounting information (X) in general obtained a
score of 3.59 (high / good category) with the
percentage of variable implementation rate of
71.77% of the maximum score . These results are
obtained based on a summary of the score of the
results of each sub-variable consisting of relevant
variables (X1) which is 3.56 with an implementation
level of 71.28% (high / good), reliable variable (X2)
of 3, 66 with an implementation level of 73.15%
(high / good), comparable variable (X3) of 3.57 with
an implementation level of 71.49% (high / good),
variable can be understood (X4) of 3.57 with the
implementation level is 71.44% (high / good) and
variable (X5) the substance outperforms (Substance
Over Form) of 3.57 with an implementation level of
71.49% (high / good). While the performance score
of the implementation of the UPBJJ-UT managerial
performance variable in terms of its three
dimensions which include the ability to plan, the
ability to achieve targets, and the gait of managers
outside the company, the average score of the
variable score is 3.42 with a percentage of 71.04%
which is also in the high / good category.
Table 2: Summary of Results of Double Linear Regression Analysis Effect of Free Variables (X) Characteristics of
accounting information on Bound Variables (Y) Managerial Performance
Variable
Regression
Coefficient
t-count
Sig
Constant
15.239
Relevant (X
1
)
0.494
3.313
0.001
Reliable (X
2
)
0.342
2.915
0.004
Comparable (X
3
)
0.164
2.562
0.012
Comprehensible (X
4
)
0.134
2.205
0.025
Substance over form (X
5
)
0.179
2.365
0.017
Coefficient of Correlation (R)
0.729
Coefficient of determination
(R-square)
0.531
F-Count
12.191
Sig.F
0.000
Based on the results of the multiple linear regression statistical test data in Table 2 above, the
The Impact of Accounting Information Characteristics on Managerial Performance in Distance Learning Program Unit of Open University
of Indonesia (UPBJJ-UT)
193
alues obtained for estimating the regression equation
model for the dependent variable (Y) managerial
performance are:
Y = 15,239 + 0,494
X1
+ 0,342
X2
+ 0,164
X3
+ 0,134
X4
+ 0,179
X5
Based on the data in the regression equation model
above, it can be explained as follows:
a. The constant value is 15,239, so it can be
interpreted that the managerial performance
value at this time is 15,239 (points) with the
assumption that the characteristics of accounting
information consisting of relevant, reliable,
comparable, understandable and substance
outperforms (constant).
b. The relevant variable regression coefficient (X1)
is positive at 0.494 with a probability level (p-
value) of 0.001 (<0.05). Based on this value it
can be assumed that every increase in relevant
factors in the characteristics of accounting
information by 1 point then the managerial
performance value will increase by 0.494 points
higher than the previous value.
c. The reliable variable regression coefficient (X2)
has a positive sign of 0.342 with a probability
level (p-value) of 0.004 (<0.05). Based on this
value it can be assumed that every increase in the
value of reliability in the characteristics of
accounting information by 1 point then the
managerial performance value will increase by
0.342 points higher than the previous value.
d. The regression coefficients of comparable
variables (X3) are positive at 0.164 with a
probability level (p-value) of 0.012 (<0.05).
Based on this value it can be assumed that every
increase in value can be compared in the
characteristics of accounting information by 1
point, the managerial performance value will
also increase by 0.164 points higher than the
previous value.
e. The variable regression coefficient value can be
understood (X4) with a positive sign of 0.134
with a probability level (p-value) of 0.025
(<0.05). Based on this value it can be assumed
that every increase in value can be understood in
the characteristics of accounting information by
1 point, the value of managerial performance will
increase by 0.134 points higher than the previous
value.
f. The substance variable regression coefficient
surpasses form (X5) with a positive sign of 0.179
with a probability level (p-value) of 0.017
(<0.05). Based on this value it can be assumed
that every increase in substance value
outperforms the characteristics of accounting
information by 1 point, the managerial
performance value will increase by 0.179 points
higher than the previous value.
6 DISCUSSION
6.1 The Impact of Relevant on Managerial
Performance in UPBJJ-UT
Based on the results of the first partial hypothesis
testing H
a1.1
, partially, the relevant characteristics of
accounting information have a significant impact on
managerial performance in UPBJJ-UT. This finding
supports (Sayyida, 2013) research which stated that
the Characteristics of relevant quality accounting
information have a significant impact on company
performance.
6.2 The Impact of Reliable on Managerial
Performance in UPBJJ-UT
Based on the results of the second partial
hypothesis testing H
a1.2
, partially, the reliable
characteristics of accounting information have a
significant impact on managerial performance in
UPBJJ-UT. This finding is not in line with research,
that the Characteristics of reliable quality accounting
information do not have a significant impact and
contribute negatively to company performance.
6.3 The Impact of Comparable on Managerial
Performance in UPBJJ-UT
Based on the results of the third partial
hypothesis testing H
a1.3
, partially, the comparable
characteristics of accounting information have a
significant impact on managerial performance in
UPBJJ-UT. This finding is not in line with (Sayyida,
2013) research, that the Characteristics of
comparable quality accounting information do not
have a significant impact on company performance.
6.3 The Impact of Comprehensible on
Managerial Performance in UPBJJ-UT
Based on the results of the fourth partial
hypothesis testing H
a1.4
, partially, the
comprehensible characteristics of accounting
information have a significant impact on managerial
performance in UPBJJ-UT. This finding is not in
line with (Sayyida, 2013) research, that the
Characteristics of comprehensible quality
accounting information do not have a significant
impact on company performance.
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6.4 The Impact of Substance Over Form on
Managerial Performance in UPBJJ-UT
Based on the results of the fifth partial
hypothesis testing H
a1.5
, partially, the substance over
form characteristics of accounting information have
a significant impact on managerial performance in
UPBJJ-UT. Thus, the results of this study indicate
that substance over form factor as one of the
requirements that must be met in the qualitative
characteristics of the financial statements of
accounting information in UPBJJ-UT has a
significant (real) influence on managerial
performance. That is, substance over form
characteristics measured from trustworthiness,
concision and accessibility are factors that
significantly influence the high and low of
managerial performance.
6.5 The Impact of Accounting Information
Characteristics on Managerial Performance in
UPBJJ-UT
Based on the results of H
a2
simultaneous
hypothesis testing, the characteristics of accounting
information consisting of relevancy, reliability,
comparability, comprehensibility and substance over
form simultaneously have a significant (real)
influence on UPBJJ-UT managerial performance (F-
count 12.191> F-table 2.301 and p-value 0.000 < α
0.05, H
a2
is accepted). That is, the high and low of
managerial performance in UPBJJ-UT is
significantly influenced by the quality of the
implementation of the existing Characteristics of
accounting information. This provides evidence that
managerial performance achievement in terms of the
level of effectiveness and work efficiency of
managers in mobilizing their talents and abilities and
the efforts of several other people who are under
their authority to make plans, to achieve work
targets, and to establish relationships with outside
parties to achieve the purpose of the UPBJJ-UT
organization which is in the good enough category is
due to the quality of the implementation in realizing
the relevant, reliable, comparable, comprehensible
and substance over form characteristics.
Therefore, in the future, it is necessary to
improve and refine the implementation of the
relevant, reliable, comparable, comprehensible, and
substance over form characteristics in order to create
better accounting information Characteristics
quality. This must be done because it can contribute
significantly to improving managerial performance,
where the better the quality of the characteristics of
accounting information, the higher the managerial
performance in UPBJJ-UT.
7 CONCLUSION
1. The results in this study indicate that the
relevance factor as one of the requirements that
must be met in the qualitative characteristics of
the financial statements of accounting
information in UPBJJ-UT has a significant (real)
impact on managerial performance. That is, the
relevant characteristics of accounting
information consisting of having the feedback
value, having predictive value, timely, and
complete value are one of the factors that
significantly influence managerial performance.
The higher the quality of the embodiment of
relevant characteristics in accounting
information, the higher the managerial
performance in UPBJJ-UT will be.
Therefore, in the future, there is a need for
improvements and refinements to improve the
implementation of the characteristics of
accounting information with a better level of
relevant quality, for it will make a real
contribution in improving managerial
performance.
2. The results in this study indicate that the
reliability factor as one of the requirements that
must be met in the qualitative characteristics of
the financial statements of accounting
information in UPBJJ-UT has a significant (real)
impact on managerial performance. That is, the
reliable characteristics of accounting information
measured from transparent presentation,
verifiability, neutrality, and accuracy are one of
the factors that significantly influence
managerial performance. The better the
embodiment of reliable characteristics in
accounting information, the higher the
managerial performance in UPBJJ-UT will be.
Therefore, in the future, improvements and
refinements are needed to create characteristics
of accounting information with better quality
level of reliability, for it will contribute
significantly to improve managerial
performance.
3. The results in this study indicate that the
comparability factor as one of the requirements
that must be met in the qualitative characteristics
of the financial statements of accounting
information in UPBJJ-UT has a significant (real)
impact on managerial performance. That is, the
comparable characteristics of accounting
information measured from information
comparison between periods and internal and
external information comparison are one of the
The Impact of Accounting Information Characteristics on Managerial Performance in Distance Learning Program Unit of Open University
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195
factors that significantly influence the high and
low of performance produced by UPBJJ-UT
managerial. In this study, the conditions
generating comparable characteristics of
accounting information have a significant impact
on the managerial performance of UPBJJ-UT
because the samples that researchers obtained
such as the Head of Unit, Head of Administration
and Treasurer are staff in the finance and
accounting department.
4. Referring to the opinion of (Romney and
Steinbart, 2015) that the qualitative
characteristics of financial report information
with high comparable quality will be useful for
users in decision making, thus, in the future it is
expected that improvements will be made to
create better comparable quality of accounting
information. This will make a positive
contribution to improving managerial
performance, because the better the quality of
comparable characteristics in accounting
information, the greater the managerial
performance of UPBJJ-UT will increase.
5. The results in this study indicate that the
comprehensibility factor as one of the
requirements that must be met in the qualitative
characteristics of the financial statements of
accounting information in UPBJJ-UT has a
significant (real) impact on managerial
performance. That is, comprehensible
characteristics of accounting information
measured from information that is easily
understood and perceived by users are one of the
factors that significantly influence the high and
low of managerial performance. the conditions
generating comprehensible characteristics of
accounting information have a significant impact
on the managerial performance of UPBJJ-UT
because the samples that researchers obtained
such as the Head of Unit, Head of Administration
and Treasurer are staff in the finance and
accounting department.
According to (Hall and Bennett, 2011),
qualitative characteristics of financial statement
information must be easy to be understood and
perceived by users because it will be useful in
decision making. Referring to the theory, it is
expected that in the future there will be
improvements and refinements to create
characteristics of accounting information with
better comprehensible quality. This will make a
positive contribution to improving managerial
performance, because the better the quality of
comparable characteristics in accounting
information, the greater the managerial
performance of UPBJJ-UT will increase.
6. The better the embodiment of substance over
form characteristics in accounting information,
the higher the managerial performance in UPBJJ-
UT will be. Therefore, in the future,
improvements and refinements are needed to
create characteristics of accounting information
with better quality of substance over form, for it
will contribute significantly to improve
managerial performance.
Based on the description of the results of partial
hypothesis testing above, the quality of relevant,
reliable and substance over form characteristics
in accounting information is the factor that
significantly influences managerial performance,
while comparable and comprehensible
characteristics have no significant influence on
managerial performance in UPBJJ-UT.
8 SUGGESTION
Further studies are needed and should add other
variables since there are still other variables that
may affect the managerial performance. The second
suggestion is that future researchers should conduct
an interview with the respondents so that the results
of the research can be more assured and in
accordance with the object of purpose intended by
the researchers. The third suggestion is that future
researchers should use performance measurement
instruments that are not measured based on the
institution to prevent performance measurement or
performance measurement facilities errors provided
by the institution.
ACKNOWLEDGMENTS
The researchers would like to thank the Rector of
Open University of Indonesia that give me
permission for research in his institution, Rector of
Universitas Sjakhyakirti Palembang for the
motivation and financial support for the
implementation of this research. Researchers are
also grateful to the parties involved in the process of
data collection and data analyzing, and the
completion of this article.
SEABC 2018 - 4th Sriwijaya Economics, Accounting, and Business Conference
196
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