An Empirical Analysis on the Antecedents and Consequences of Quality of Management Accounting System

Keni Claudia, Yenni Carolina, Melissa Hartono, Monica Cristiana, Andre Oktawijaya

Abstract


This study aims to examine the effect of top management support and organizational culture on the management accounting system's quality, the impact of the management accounting system, and the impact of the quality of the management accounting system on user satisfaction and managerial performance. The population in this study were 119 banks consisting of Conventional Commercial Banks, Regional Development Banks, and Islamic Commercial Banks in Indonesia registered with the OJK. One hundred respondents filled in the questionnaire. The minimum sample of this research is 33 samples. The sampling technique used in this research is simple random sampling. The data collection technique used in this study was a questionnaire, with data analysis techniques using Partial Least Squares Equation Modeling (PLS-SEM). This study indicates that top management support and organizational culture positively affect the quality of the management accounting system, and the quality of the management accounting system has a positive effect on user satisfaction and managerial performance.


Keywords


top management support, organizational culture, management accounting system quality, user satisfaction, managerial performance.

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DOI: https://doi.org/10.26905/jkdp.v26i1.6384

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Jurnal Keuangan dan Perbankan (Journal of Finance and Banking)

Diploma Program of Banking and Finance, Faculty of Economics and Business, University of Merdeka Malang

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