Abstract:

This research is aimed to explain the influence of business strategy, top management support (TMS) on the effectivity of  management accounting information system (MAIS) and its impact on corporate performance. The research methodology used descriptive analysis while the statistical method used SEM-PLS. Questionnaires and interviews had been done to 240 managers from 60 state owned companies in Indonesia. Result had shown that business strategy did not have any influence on the quality of management accounting information system. Top management support on the other hand, had influences on the quality of management accounting information, in addition the quality of management accounting information system had influences on the performance of the organization.