Pengaruh Pemanfaatan Informasi Akuntansi Manajemen Terhadap Kinerja Keuangan PT. PLN (Persero) UIP I Kitsum Medan

Abstract

This study aims to find out how the utilization of management accounting information on financial performance and how the financial performance of the company in 2012 - 2016 that seen from the analysis of financial ratios of PT. PLN (Persero) UIP I Kitsum Medan. This study focuses on the use of management accounting information as a benchmark to assess the financial performance of PLN. Research data obtained from the company's financial statements (secondary) obtained from the company's financial managers. This research is a qualitative research. Data collection method used is descriptive. The results showed that the utilization of accounting information on PLN has a full effect on the financial performance of PLN, because the components of management accounting information is part of the financial statement component. Researchers also showed the company's financial performance in the last 5 years still maintain its status in the less healthy that seen from the analysis of Profitability ratio consisting of Return On Investment, Liquidity ratio consisting of current ratio and Activity ratio consisting of cillection periods, inventory turnover, the total asset turnover, which has only a small increase from year to year but can not change the status of the less healthy.