Analysis of Factors That Affect Cost Consciousness  

Oleh:

Hapsoso, Dody ; Budiarti, Maria Elly

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 16 no. 2 (May 2013), page 21-46.
Topik: Formal authority structure; accounting information char­acteristics; work motivation; informal authority structures; decision control; decision management; cost conscious­ness

Ketersediaan

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

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Isi artikel

The aim of this study is to examine the effect of formal authority structure, accounting information characteristics, work motivation and informal authority structure on cost consciousness mediated with manager behavior for decision control and decision management. The result of this study contributes to theory development, particularly with regard to behavioral accounting, and also con­tributes to managerial practices in improving expense effectiveness and efficiency through cost conscious behavior. The data of this study were taken from a non profit organization that provides educational services. The questionnaires were distributed to middle managers and structural officers at the educational institu­tions. The data were collected by a contact person. There were 250 questionnaires sent to respondents with a 62.8 percent response rate. Analysis was conducted by using the Two Step Approach of the SEM technique with Amos. The result shows that formal authority structure has been proven to positively affect manager be­havior in decision control and decision management. Accounting information characteristics have a positive effect on manager behavior in decision control and decision management. Work motivation is not shown to positively affect manager behavior in decision control and decision management. Informal authority structure proved to positively affect manager behavior in decision control and decision management. Decision control and decision management proved to positively af­fect cost consciousness. Formal authority structure and informal authority struc­ ture has not been proven to positively affect cost consciousness.

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