Pengaruh Integrasi Informasi Akuntansi, Ketepatan Waktu Informasi, dan Kesiapan Organisasi terhadap Kualitas Pengambilan Keputusan Manajerial pada Organisasi Pemerintah Daerah

Vivi Oktari (Universitas Terbuka)
Sofyan Ashari Nur (Universitas Tidar)

Jurnal Ekonomi dan Pembangunan Indonesia
Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia

This study aims to examine the effect of accounting information integration, information timeliness, and organizational readiness on the quality of managerial decision-making in local government organizations. A quantitative approach was employed, with data collected through questionnaires distributed to respondents involved in organizational management and decision-making processes. The data were analyzed using multiple linear regression with partial and simultaneous tests. The results indicate that accounting information integration has a positive and significant effect on the quality of managerial decision-making. Organizational readiness also has a positive and significant effect, while information timeliness does not have a significant effect. Simultaneously, the three variables have a significant effect on the quality of managerial decision-making, with the model explaining 55.8% of the variation in decision quality. These findings indicate that the quality of managerial decision-making in local government organizations is influenced not only by the availability of information, but also by the integration of information and the organization’s readiness to utilize it effectively.