PENGARUH INTERVENING PENGGUNAAN SISTEM AKUNTANSI MANAJEMEN DALAM HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA UNIT PERUSAHAAN
Universitas Negeri MedanRASDIANTO
Universitas Sumatera Utara
[Jurnal Akuntansi Keuangan Dan Pasar Modal – SNA 8]
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 tobe management accounting system information more important. There have been calls for research into the use of management accounting systems information under the changing circumstances.
This research reports the results of a study which offers an explanation for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of management accounting systems information by managers as intervening variable. To asses the relationship, data were collected from 36 manager product of manufacturing food and bavarages with responses rate result is 22,9%. The data examined by doing path analysis technique.
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 organizations which use the information can effectively face competition in the market and thereby improve performance.
Keywords: Intensity of market competition, management accounting systems, business unit performance.
Market competition has created upheaval, stress, risks and uncertainties organization. Peak demands of the organization is to answer all the threats and opportunities in a competitive environment, and their design and use appropriate control system to achieve the goal. There is some empirical evidence on the manufacturing industry that supports a positive relationship between the role of managers to use accounting systems and performance management (Biema and Greenwald, 1997; Mia and Clarke; 1999). Manager who uses the information has been prepared for management accounting systems can help organizations to use and implement the plan in response to the competing environment. SAM within an organization is the traditional view that has a narrow scope, where the system is expected to only provide general financial information, such as the organization’s internal problems, and ex post or historical (Chenhall & Morris, 1986, Gordon and Narrayan, 1984, Mia , 1993). The view of the SAM is a system that provides benchmarking in monitoring additional information on the company’s internal and historical information that produces traditional management accounting systems.
Third hypothesis testing results in this study support research conducted Mia and Clarke (1999). The explanation for the results of this study is that high market competition on corporate organization, companies use a lot of information SAM disposal in formulating, implementing and monitoring the strategy to face competition (Bromwich, 1990; Bromwich and Bhimani, 1994). This study also reported that with the increasing use of the information SAM also increased environmental uncertainty. It can be seen in the relationship between market competition are positively related to the use of management accounting information systems (Gordon and Narayanan, 1984; Chenhall and Morris, 1986; Mia and Clarke, 1999). The study also found relationships mediating role SAM information on the intensity of market competition on the performance of corporate units. This indicates the importance of the mediating role played by the use of information in an effort SAM organization to manage its market competition and improve performance.
Limitations of this study is the instrument for measuring the intensity of market competition is taken from research Mia and Clarke (1999) in which this instrument is a new thing. So research on the author still fails to identify the market competition on the performance of corporate units. For that, the next study could find a suitable instrument to measure it so it can open up a clear relationship between market competition with the performance of corporate units. This study did not distinguish between a growing market in conjunction with the market saturated with competition. The organization may adopt a different strategy that uses the types of information SAM to face competition on different markets (growing or saturated). Future research will benefit by seeing the problems mentioned above.
Most of the empirical studies necessary prudence in the generalized results of studies in other settings, this is also true in this study. The implications of the research agenda for future studies of the findings of this research is because the research was conducted since the company’s diversified manufacturing food and baverages. Thus, further research is recommended to see the condition of market competition and the use of management accounting information systems at other companies that are outside of food and baverages companies, service companies and organizations such as public sector company or any company that is different from food and baverages organization. In addition, the application of SAM in decisions on service companies in the face of market competition may be different with manufacturing organizations that are expected to generalize between corporations and public sector services in future studies must be carefully distinguished.