Analisis Pengaruh Intensitas Persaingan dan Variabel Kontekstual Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen dan Kinerja nit Bisnis dengan Pendekatan Partial Least Square  

Oleh:

Faisal

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 10 no. 2 (May 2007), page 162-178.
Topik: Intensity of market competition; Perceived Environmental Uncertainty (PEU); Strategy; Management Accounting System (MAS); Unit business performance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study examines the impact of intensity of market competition and contextual variables (strategy and perceived environment uncertainity) on manager's use information by management accounting system (MAS) and unit business performance. Manager's use of the information provided by management accounting systems (MAS) can help organiztions to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. The responses of 102 marketing and production managers, drawn from Indonesian manufacturing companies. Data analyzed by using partial least square (PLS). The result indicate that manager's use information by management accounting system (SAM) acts as a medicator in the relationship between intensity of market competition and unit business performance. On the other hand, the relationship between strategy, perceived environmental uncertainty (PEU) and unit business performance through SAM are not significant.

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