The Influence of Quality of Management Accounting Information System on the Implementation of Good Corporate Governance and It Impacts on the Company Performance

Abstract

The decrease of sharia commercial banks performance in the several years (2014-2017) may be caused by the low of implementation of good corporate governance’s (GCG) principles. And the low of implementation can caused by the low of Quality of Management Accounting Information System (QMAIS). This study aims to prove empirically that QMAIS can influence the implementation of GCG so that it has impact on company performance. The study uses survey as the research method which the method of data collection is by distributing the questionnaire to the managers in the middle management level. The research population is 42 banks of all banking institutions in Bandung City with the target population are 12 banks of all Sharia Commercial Banks in Bandung. The sampling technique uses convenience sampling. Further, the hypothesis testing will be done by using SEM-PLS statistical techniques. The study results show that QMAIS does not have influence on the implementation of GCG. Then, the implementation of GCG has positive and significant influence on company performance, it can be interpreted that the better the implementation of GCG, the better the company performance. Keywords—quality of management accounting information system; good corporate governance; company performance