Pengaruh Desentralisasi Terhadap Desain Sistem Akuntansi Manajemen Pada Perusahaan Manufaktur .
Almatius S Marsudi, S.E. Ak. M.Si.
Jurnal Ilmiah Universitas WIdya Mandala Madiun No.02 XXVI Juli 2002 ISSN:0854-1981
This study examines the interactive effect of management system design was defined in term of percived availability of characteristics of information, namely, borad scope, time lines, aggregration and level of integration. Decentarlization refers to the level autonomy delegated to the managers. Responses of 66 managers (production and marketing) were analyzed by using the integration models. In addition, and analytical method of utilizing partial derivative to test the contingency relationship as advocated by Schoonhoven and Gonvindarajan (1986) was also used.
The results provide support for the hypothesis that decentralization and information characteristics of management accounting systems have an interactive effect on managerial performance. More specifically, the result showed that decentralization significantly moderates the relationship between information characteristic management accounting system and managerial performance. The greater the degree of decentralization, the stronger the effect of high degrees of sophisticated information characteristics on managerial performance.