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

Vivi Oktari; Sofyan Ashari Nur

doi:10.61132/jepi.v4i3.2597

Authors

Vivi Oktari Universitas Terbuka
Sofyan Ashari Nur Universitas Tidar

DOI:

https://doi.org/10.61132/jepi.v4i3.2597

Keywords:

Accounting Information Integration, Information Timeliness, Local Government, Managerial Decision-Making, Organizational Readiness

Abstract

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.

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