Peranan Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Investasi Jangka Panjang Di Kantor Royal Regency Lumajang

Abstract

The information is important factor for organizational activity. Information needed by human being to lessen the uncertainty in decision making. Decivion making always concerning to next period, containing uncertainty, and always concerning to chose a available alternative. That cause, decision making always try to collect the information to lessen the uncertainty in chose the alternative action. Royal Regency is a company engaged in the construction and sale of house. The purpose of this study was to determine the role of management accounting information as the basis for making long-tern investment decisions in the office of Royal Regency. This research used descriptive type research method with quantitative approach. The results of the study indicate that Royal Regency has applied management accounting information in the decision-making process regarding long-term investment. In this case differential accounting information plays a role in the process of making long-tern investment decisions, especially when making decisions to buy or rent fixed assets. It is better for company leaders to be more careful in carrying out relevant costs and it is better to use differential accounting information in taking alternatives for making decisions.