FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN MANUFAKTUR DI KOTA PALEMBANG

The Purpose of this research is to rest the factors which influence the information accounting management system, on the managerial kinetic of the manufacturing companies in the city of the Palembang. The population of tghis reseacrh include all the managers of the manufacturing companies in Palembang. Purposive sampling is used as sample. This sample reseacrh, the manufacturing companies which are the objects of this research consist of 20 manufacturing companies include 80 managers in the city of Palembang. The test of hypothesis the methode of regresive analysis is used with the support of program SPSS version 16.00. The testing result shows the information management system influence the managerial kinetic, information management system with the business strategy as a moderating variable, are not influenced the managerial kinetic, the information management system with perceived envinronment uncertainty (PEU) as moderating variables do not influence the managerial system with decentralisation as moderating variables don’t effect the managerial kinetic. Keyword : Information Accounting Management System, Managerial Syste