The Influence of Managerial Style and Implementation of Computer-Based Accounting Information System (CBAIS) on Managerial Performance of Indonesian Sugar Industries

Abstract

The purpose of this study was to find solutions for problems related to managerial style, implementation of computer-based accounting information system (CBAIS) on managerial performance of indonesian sugar industries. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts, especially about the influence of managerial style, implementation of computer-based accounting information system (CBAIS) on managerial performance of indonesian sugar industries. This research is descriptive (expalanory research) that explain the causal relationship between certain variables through hypothesis testing. The managerial style of  use management accounting information on Indonesian sugar industries is categorized tend to be interactive, which reflects the managers use accounting information management tend to involve  regularly and personally the staff and subordinates in decision making activities. The application of computer-based AIS on Indonesian sugar industries is categorized moderate that indicates conditions are not classified as poor or not is also quite good. The results showed that managerial style and implementation of computer-based accounting information system (CBAIS) have a significant effect on managerial performance of indonesian sugar industries.

Keywords : Managerial Style, Implementation, Computer Based Accounting Information System (CBAIS), Managerial Performance, Indonesian Sugar Industries