• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Journal of Scientific & Technology Research >The Effect Of Application Computer-Based Accounting Information System (CBAIS) On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia
【24h】

The Effect Of Application Computer-Based Accounting Information System (CBAIS) On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia

机译：应用计算机会计信息系统（CBAIS）对印尼糖业会计信息质量和管理绩效的影响

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

The study aims to determine characteristics of Indonesian sugar industries, as well as the influence of the implementation of computer-based accounting information system (CBAIS) to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar mills/industries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state-owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable, the application of CBAIS of sugar industries is still categorized sufficient, which indicates the condition is not very bad or not very good. The others, the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.
机译：该研究旨在确定印尼制糖业的特点，以及实施基于计算机的会计信息系统（CBAIS）对印尼制糖业会计信息质量和管理绩效的影响。研究方法是调查，研究类型是描述性和验证性的。研究人群为印度尼西亚的制糖业。数据由主要和辅助数据组成。使用线性回归分析数据。这项研究表明，印尼的制糖厂/工业大多位于爪哇。爪哇岛或爪哇岛以外的大多数制糖业都以国有企业的形式归中央政府所有，其余的则为私人所有。他们中的大多数人利用的是在耕种权和建筑权之间混合使用的商业领域。大多数制糖业通过两种方式获得甘蔗，即由公司种植和从农民那里购买。然后第一个变量，制糖业的CBAIS应用仍被充分分类，这表明情况不是很差还是不是很好。其他方面，制糖业的会计信息质量很好，管理绩效也很好。以上三个变量没有显示出理想的类别即很好的类别。 CBAIS的应用显着影响会计信息质量，会计信息质量显着影响制糖业的经营绩效。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号