Factors Affecting the Manufacturing Companies Financial Performance  

Oleh:

Syafriont

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 14 no. 2 (Aug. 2011), page 185-196.
Topik: Internal Factor; Information of Management Accountancy; and Financial Performance of Companies.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Foreign investment companies have experienced difficulties in improving the financial performance. The study aims at explaining the influence of the implementation of information of Management Accountancy towards financial performance of companies. It is an explanatory study in which it applies quantitative approach. The population of the study is three industrial manufacturing companies such as PMDN (domestic investment companies) and PMA (foreign investment companies) which are listed in Indonesian Stock Exchange (ISE) in Surabaya, East Java, in 2005. These companies are still active until 2009, and they have submitted financial reports annually. The sample consists of 33 companies as the respondents. They are the President Directory of the Companies. Data analysis used to answer the research problems and to examine the hypothesis is Structural Equation Modeling (SEM) with the help of Partial Least Square (PLS) program. The result of the study shows, that (1) directly: (a) internal factors influences the implementation of management information of Accountancy, (b) internal factors influence the financial performance of companies, (c) the implementation of the information of management influences Accountancy the companies' financial performance. (2) Indirectly: internal factors influence companies 'financial performance through the implementation of the information of Management Accountancy; The finding of the study affects the internal factors theoretically and practically through the perception of the companies' organization by involving all employees directly in all activities that supports the improvement of performance ethos of the implementation of accountancy information and companies' financial performance.

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