PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS KEPUTUSAN MELALUI KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN DENGAN SALING KETERGANTUNGAN SEBAGAI VARIABEL MODERATING

Abstract

Management Accounting System (MAS) is a procedure and systems formal that use
information to maintain and provide an alternative of the various activities the company.
Characteristics of accounting information management useful based on managerial
perceptions as decision makers are categorized into four properties, namely the scope,
timeliness, aggregation, integration. This research aims to test the effect of the use of
information technology to the quality of decisions through the characteristics of
management accounting system (SAM) with interdependence as a moderating variable.
This research use survey method with sampel is Small and Medium Enterprises (SMEs) in
Kabupaten Rembang, with cluster sampling obtained sample 138 SMEs. Data were
collected by means of questionnaires directly deliver to the address of the respondents,
as well as its own returns the address of the respondents picked according to
predetermined promise. Analysis of the data using linear regression. This research
suggest that information technology influence positive to SAM and SAM influence
positive to decision quality. This is suggest that SAM indirectly can mediate the
relationship between information technology with decision quality. Morever, this
research also refer that the SAM influence on the quality of decisions is stronger when
moderated by interdependence.
Keyword: information technology, quality of decisions, characteristics of management
accounting system, interdependence