Pengaruh Karakteristik Informasi Akuntansi Dan Desentralisasi Terhadap Kinerja Manajerial (Studi Pada Palang Merah Indonesia Provinsi Jawa Tengah)

Sari

Abstract

The purpose of research is to determine the characteristics of the accounting information that is relevant, reliable, complete, timely, understandable,verifiable and decentralization on manajerial performance at the Indonesian Red Cross (PMI) Central Java Province.

 The population in this research was Head of Section at the Indonesian Red Cross (PMI) Central Java Province totaling 31 people, which is taken entirely as a sample or said as population research (census). The data used in this research are primary data  using  quetionnaire method. Analysis of data  using multiple linier regression analysis.

The result showed that the characteristics of the accounting information that is relevant have positive and significant impact  on managerial performance at the Indonesian Red Cross (PMI) Central Java Province. Characteristics of  accounting information that is reliable have positive and significant impact on managerial performance at the Indonesian Red Cross (PMI) Central Java Province. Characteristics of  accounting information that is complete have positive and significant impact on managerial performance at the Indonesian Red Cross (PMI) Central Java Province.  Characteristics of  accounting information that is timely have positive and significant impact on managerial performance at the Indonesian Red Cross (PMI) Central Java Province. Characteristics of  accounting information that is understandable  have no  effect on managerial performance at the Indonesian Red Cross (PMI) Central Java Province. Characteristics of  accounting information that is verifiable  have no  effect on managerial performance at the Indonesian Red Cross (PMI) Central Java Province. Decentralization have  positive and significant impact on  managerial performance at the  Indonesian Red Cross (PMI) Central Java Province

Keyword : relevant, reliable, complete, timely, understandable, verifiable, decentralization and managerial performance