PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI DALAM HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA PERUSAHAAN
Oleh
Isma Coryanata
Universitas Bengkulu
ABTRACT
The main objective of this study is to examine increasing in the market competition
about the application of manufacturing technology, deregulation of economies and
privatization of government owned enterprises makes decision makers to be management
accounting system (SAM) information more important.
This research reports the results of a study which offers an explaination for the
relationship between intensity of market competition and business unit performance by
incorporating into the model the use of managent accounting systems information by
mangers as moderating variable. To asses the relationship, data were colleced from 87
enterprises in service.
The result of this research indicate that the intensity of market competition is a
determinant of the use of the information MAS which, in turn, is a determinant plays a
mediating role in the relationship between the intensity of market competition and business
unit performance. An interpretation of the result is that those organizatations which use the
information can effectively face competition in the market and thereby improve performance.
Key words: technology be management accounting system informatiointensity of market
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