PENGARUH PENERAPAN INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA BADAN USAHA MILIK NEGARA (BUMN) PERSERO DI JAWA TIMUR

Sarwani (Adv.Drs. H. Sukamto, M.Sc., Akt.,), Drs. H. Sukamto, M.Sc., Akt.,

1993 | Tesis | S2 Accounting

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This research is an empirical study of the effects of management accounting information utilization on the per­ formance of state-owned companies (BUMN) in East Java. The study was made of the entire population, i.e. 25 state-owned companies operating in manufacturing, service and plantation businesses, all in East Java. Out of these 25 companies, 21 served as respondents for the research.



This research aims to:



1. reveal the quality of management accounting information



utilization;



2. discover the relationships between the quality of manage­



ment accounting information utilization, on the one hand,



and the leader's educational background, the leader's



experience, the company life - span, and the company business, on the other.



3. to investigate the extent to which management accounting information utilization, the leader's educational back­ ground, the leader's experience, the company life-span, and the company business effects the performance of the compa­nies under study.



4. examine the effects of management accounting information



utilization on the performance of the companies under study.



Primary data were collected through a set of question­ naires, which were sent directly to the respondents in person.



The.data for the research include company performance, manage­ ment accounting information utilization, leader educational background, leader experience, company life-span, and company business. The data were tested using the randomness and reli­ ability tests. The chi-square method was used to examine whether the respondents were serious when filling out the questionnaire, and the Hyot method as well as the split Half Rulon method were both used to find out if the respondents provided serious and reliable answers.



The findings of the research are as follows:



1. The quality of management accounting informationutiliza­



tion by the state-owned companies in East Java amounts to



69.03 percent, which shows that management accounting information utilization is comparatively high. Evidence for this is shown in the results of the t - test with a signifi­ cant level 0.05, ie. t - count is greater than t - table:



6.1801 > 1.725.



2. The results of the Fisher test showed that the leader's



educational background and experience and the companies'



life-span is not related to management accounting informa­ tion utilization at a significant level 0.05, whereas the types of business in which companies are operating is not related to it.



3. After the classic assumption test, the data were analyzed using the regression analysis together with the F-test. The results showed that overall management accounting information utilization, the leader's educational background, the leader's experience, the company life span, and the company business have a significant effect on the performance of the companies. Evidence for this is the fact that the value



of F-count is greater than that of F-table: 3.610 > 2.90.



Furthermore, on the basis of the t-test, that only managemeant accounting information utilization has a significant



effect on it.



4. Accordingly, this variable was further analyzed using simple linear regression method to reveal the extent of its effect on the performance of the companies. The layer of its effect is evident from the determination coefficient



(R2) = 0.4316 or 43.16 percent, which means that the regression equation could explain 43.16 percent of the effect of management accounting information utilization on the performance of the companies. Other variables account for the remaining percentage.

Kata Kunci : informasi akuntansi, manajemen, badan usaha milik negara (bumn) persero, JAWA TIMUR