Pengaruh Strategi Customization Terhadap Kinerja Perusahaan Melalui Penggunaan Karakteristik Informasi Sistem Akuntansi Manajemen yang Bersifat Broad




Simposium Nasiona Akuntansi 9 Padang

Pengaruh Strategi Customization Terhadap Kinerja Perusahaan Melalui Penggunaan Karakteristik Informasi Sistem Akuntansi Manajemen yang Bersifat Broad Scope dan Aggregation

The Effect of Customization Strategy on Firm Performance through
The Usefulness of Broad Scope and Aggregation Management Accounting System Information Characteristics

Abu Nizarudin*
ABSTRACT

This research examines whether customization strategy affects firm performance, and whether this effect can be mediated by the usefulness of broad scope and aggregation management accounting system information characteristics.

Research data are primary data collected by mailed survey method which is sending the questionnaires to marketing managers and production managers via post. There are 90 marketing managers and 45 production managers participating in this research. The data are analyzed by using SEM (Structural Equation Modeling).

The research finding shows that customization strategy doesn’t affect firm performance, and this effect can be mediated by the usefulness of broad scope and aggregation management accounting system information characteristics.

Key Words: Customization, Broad Scope, Aggregation, firm performance, Management Accounting System

Simposium Nasiona Akuntansi 9 Padang

PENDAHULUAN

Dalam rangka economy recovery, pemerintah Indonesia dan International Monetary Fund (IMF) memperkenalkan konsep Good Corporate Governance (GCG) sebagai tata cara kelola perusahaan yang sehat. Konsep ini diharapkan dapat melindungi pemegang saham dan kreditur agar dapat memperoleh kembali investasinya.

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