Only limited empirical evidence has confirmed the relationship of information resulted by management information systems and the management performance. One of the previous research indicated that the information with certain characteristic leads to improve performance (Nazaruddin 1998). Based on the previous research finding, this study is intended to examine the relationship between the characteristic of information and the managerial's performance. Indicators to measure the characteristic of

more »

... information consist of broadscope, aggregation, integration and timeliness, while performance of management represented by the capability of manager in making planning, in achieving target, and in playing their role outside of the company. This research results revealed that in general there is a correlation between the characteristic of information consists of broadscope, aggregation, integration and timeliness and the performance of manager, eventhough the degree of correlation vary depend on the management need in achieving their performance. Abstract in Bahasa Indonesia : Hanya sedikit bukti empiris yang menunjukkan hubungan antara informasi yang dihasilkan oleh sistem informasi akuntansi manajemen dengan kinerja manajemen. Salah satu penelitian terdahulu menunjukkan bahwa informasi dengan karakteristik tertentu dapat meningkatkan kinerja (Nazaruddin 1998). Berdasarkan hasil penelitian tersebut, penelitian ini bertujuan untuk menguji hubungan antara karakteristik informasi dan kinerja manajerial. Indikator untuk mengukur karakteristik informasi adalah broadscope, agregasi, integrasi dan timeliness, sedangkan kinerja manajerial diwakili dengan faktor kemampuan manajer dalam membuat perencanaan, mencapai target dan melakukan kiprahnya diluar perusahaan. Hasil penelitian ini secara umum menunjukkan bahwa terdapat korelasi antara karakteristik informasi yang terdiri dari broadscope, agregasi, integrasi dan timeliness dengan kinerja manajerial, meskipun tingkat hubungan tersebut bervariasi tergantung pada kebutuhan manajer [...]