THE INFLUENCE OF MANAGER COMPETENCE ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ITS IMPLICATIONS ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION

Abstract

Manager Competence can improve the quality of management accounting information system. The quality of management accounting information system affects the quality of management accounting information. This research was conducted to seek the truth through testing that proves the influence of manager competence on the quality of management accounting information system which affects on the quality of management accounting information. The data used in this study is obtained through a survey by distributing questionnaires to 80 insurance companies in Indonesia. The testing data uses SEM-PLS. The research method uses explanatory research. The research results show that the management accounting information has not had quality because the management accounting information system has not had quality either. The management accounting information system that has not had quality is caused by the manager competence which has not been entirely good as it is expected