Pengaruh Budaya Perusahaan Terhadap Intensitas Peran Akuntansi Manajemen Pada Perusahan Manufaktur di Jakarta  

Oleh:

J. Sumarno ; Widyanto, Muhammad Laras

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 24 no. 260 (May 2007), page 51-64.
Topik: Budaya Perusahaan; budaya perusahaan; akuntansi manajemen; manufaktur

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.25 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Numerous management accounting techniques have been development to support management decision making in many areas especially in control activities. However, sjoblom (1998) found that cost information were not important indicators of quality management. Other indicators such as consumer satisfaction, role of external and internal matters, and others are preferably used by management. rasyid (1998) also found that there was no role of accounting management, greenberg and baron (2000) integrated perpectives of corporate culture derived from a mixture of contacts and interactions. Hoefstede (1991) divided corporate culture into six practice dimensions. Research by kotter and hesket (1992) showed that corporate culture supported company's financial perofrmance in the long term. The data of this study was collected by sending questionnaires to practitioners of management accounting in jakarta. The respons rate was 84% and the useable response rate was 77%. the results of the study showed that there was a relationship between the corporate culture and intensity of accounting management. The product moment pearson correlation was 0,847 (significant at level alpha 0,01) consistent with prior results.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali