ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLIBATAN DEPARTEMEN AKUNTANSI DAN KECANGGIHAN SISTEM AKUNTANSI DALAMPENGAMBILAN KEPUTUSAN OUTSOURCING




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    ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLIBATAN DEPARTEMEN AKUNTANSI DAN KECANGGIHAN SISTEM AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN OUTSOURCING

    Studi Empiris pada PT PLN (Persero) APJ Tegal

    ABSTRACT

    This study aims to examine the degree of accounting department involvement in outsourcing decisions-making and the sophistication of accounting system in outsourcing decision-making units of the branch office and identify factors affecting accounting department involvement in outsourcing decision-making and sophistication of accounting system in outsourcing decision-making units of the branch office. Based on the Management Accounting researched by Dawne Lamminmaki (2008), with two dependent variables and three independent variables.

    Using survey questionnaire from managers and three supervisor from each branch office units in PT PLN (Persero) APJ Tegal and regression-path analysis in SPSS 16. The Accounting Management dimensions (number of customers, number of customers claim, degree of respondent education) are collectively analyzed in relation to the accounting department involvement in outsourcing decision-making and the sophistication of accounting system in outsourcing decision-making.

    The number of customers was a positive and significant factor affecting the accounting department involvement in outsourcing decision-making and the sophistication of accounting system in outsourcing decision-making. The number of customers claim was a negative and significant factor affecting the accounting department involvement in outsourcing decision-making and the sophistication of accounting system in outsourcing decision making. The degree of respondent education was a positive and insignificant factor affecting the accounting department involvement in outsourcing decision-making and the sophistication of accounting system in outsourcing decision-making.

    Keywords: Outsourcing, Subcontracting, Management accounting, Units of The Branch Office

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    Outsourcing is a trend to overcome the problems of employment within the company. The main focus in this research is outsourced HR, which is kind of outsourcing which aims only to provide labor. HR is the most important thing spoken of as the subject of outsourcing from all sides. First, starting from the abundant availability of human resources in Indonesia, who have no access constraints, education and a better quality, work ethic, character, culture, environment up to readiness to learn and change. Second, the availability of infrastructure and supporting regulations and commitments, both business people and government in supporting this mission. And the last is about the quality of human resources regulations governing the maker of human resources and infrastructure of bureaucrats, policy-makers until the politicians (Komang and Eka, 2008).

    Over the last decade, there has been increasing interest in opportunities presented by strategic alliances, and especially outsourcing. Outsourcing brings several important influences to management accounting. First, that the relativity of costs is a fundamental problem in outsourcing decision-making that highlights the potential role for management accounting in facilitating decision-making outsourcing. Second, the decision to outsource has a long-term effects. A challenge related to issues in capital budgeting, which is widely recognized as a statement of management accounting decision-making areas. Third, the need to develop management control systems for suppliers to put a request in accounting management and expansion of influence in terms of financial and non financial accountability (Langfield-Smith and Smith, 2003) …..

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