Descriptive analysis shows management accounting information systems enhance performance in Indonesian public companies, indicating positive evaluations of their implementation.
Management Accounting Information Systems (MAIS) play an important role in effective management and improved organizational performance, especially in developing countries. This study aims to examine the performance of MAIS in Indonesia in all companies listed on the Indonesia Stock Exchange, analyzing how well the implementation of MAIS in public companies in Indonesia. This study uses a descriptive analysis approach to examine the implementation of Management Accounting Information Systems (MAIS) in Indonesian public companies. With a sample size of 2,376 companies and each variable ranging from 0 to 1, the results show high averages across all MAIS variables examined. These high averages indicate that MAIS attributes are positively evaluated overall, which may reflect the growing emphasis on MAIS in Indonesian public companies to support financial reporting, operational efficiency, and strategic decision-making processes.
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Narullia et al. (2025) studied this question.
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