Pengaruh Intensitas Persaingan Pasar, Strategi Dan Ketidakpastian Lingkungan Yang Dirasakan Terhadap Penggunaan Informasi Sistem Akuntansi Manajeman Dan Kinerja Unit Bisnis  

Oleh:

Faisal ; Prabowo, Tri Jatmiko Wahyu

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 10 no. 1 (Jun. 2006), page 63-86.
Topik: Intensity of Market competition; Perceived Environmental Uncertainty (PEU); Strategi; Management Accounting System (MAS); Unit Business Performace.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.1 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, strategy and perceived environmental uncertainty (PEU) on the usage of information in management accounting system (MAS) and unit business performace. in this research MAS is viewed as a system which provides benchmark and monitor information in addition to internal and historical information traditionally generated by management accounting system. data analyzed by using structural equation modeling indicate that the usage of information in management accounting system (SAM) acts as a mediator in the relationship between intensity of market competition, perceived environmental uncertainty (PEU) and unit business performace. on the other hand, the relationship between strategy and unit business performace through SAM is not significant.

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