The Effect of Management Accounting System Characteristics on Managerial Performance at PT. Olam Coffee Indonesia Medan

81 HalamanPenelitian ini bertujuan untuk mengetahui pengaruh karakteristik sistem akuntansi manajemen terhadap kinerja manajerial pada PT. Olam Coffee Indonesia Medan. Jenis penelitian asosiatif. Populasi penelitian adalah manajemen tingkah menengah. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 42 kepala bagian beserta tim dalam departemennya yang terlibat dalam proses pengambilan keputusan meliputi departemen bagian umum, tanaman, teknik, penjualan, pembelian, perbelanjaan dan teknologi informasi. Pengolahan data menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan, karakteristik sistem akuntansi manajemen meliputi lingkup luas, ketepatan waktu, agregasi, integrasi berpengaruh positif dan signifikan terhadap kinerja manajerial baik secara parsial maupun simultan. The objective of this research is to find out the affect of management system accounting characteristic against managerial performance at PT. Olam Coffee Indonesia Medan.The type of this research is asosiative. The population of this research are middle management. The sampling methods of this research is purposive sampling with 42 sample include general affair, plants, technic, selling, purchasing, shopping and information technology with SPSS as the software processing. The result of this research show that management accounting systems characteristic including broadscope, timeliness, aggregation and integration had a positive and significant effect on managerial performance, either partially and simultaneously