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All Journal International Research Journal of Business Studies (E-Journal) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Proaksi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi International Research Journal of Business Studies
Harahap, Siti Nurwahyuningsih
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Investigating the Role of Management Accountants in Indonesia Fadhilah, Arief; Harahap, Siti Nurwahyuningsih; Setyaningrum, Dyah
International Research Journal of Business Studies Vol. 8 No. 2 (2015): August - November 2015
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.2.81-96

Abstract

Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003). Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners.
Co-Authors Arief Fadhilah Desyandri Desyandri Dina Anggraeni, Dina Gultom, Corry Margaretha Jayanti Mahardika, Surya Aditama Pratiwi, Citra Yustika Putri, Nita Winatasari Rofifah, Fathia Satyarini, Erning Ditta Dyah Utie, Maulida Salmi Vivian Vivian