PENGARUH INTENSITAS PERSAINGAN, DELEGASI, STRATEGI DAN PERUBAHAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI
DOI:
https://doi.org/10.47080/progress.v1i1.133Keywords:
Intensity of Competition, delegation, Strategy, Changes in Accounting System Management, Organizational PerformanceAbstract
This study examined the correlation between competition intensity, delegation, strategy, management accounting system changes, and organizational performance. This study took a manufacturing company located in Banten Province as the object of research. The number of samples in this study were 72 respondents. Data were analyzed by using SEM (Structural Equation Model) through the program SmartPLS (Partial Least Square) version 1.0. The results of this study states the intensity of competition has positive influence on the delegation of authority. The intensity of competition has positive influence on changes in management accounting system. The intensity of competition has positive influence on organizational performance. Delegation of authority has positive influence on changes in management accounting system. Delegation of authority has positive influence on organizational performance. Changes in accounting management system has positive effects on organizational performance. The intensity of competition has positive influence on strategy. Strategy has positive influence on organizational performance. Manufacturing companies are expected to be used as a tool for evaluation and improvement of performance. Further research is expected to add external factors variable (information technology, organizational culture, etc.) and add to more respondents. Researchers are also expected to develop further research of various other business entities, such as the banking, hotel, service, commercial or state enterprise. Scope of the research is the sampling object.
References
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Susanti. (2002). Pengaruh Teknologi Komunikasi Terhadap Hubungan Antara Lingkungan Dan Struktur Organisasi. Tesis S-2 UGM.
Ustadi, H. Noor, & Ikhsan, Arfan. (2004). Pengaruh Intensitas Persaingan Pasar Terhadap Kinerja Unit Perusahaan: Informasi Sistem Akuntansi Manajemen Sebagai Variabel Intervening. Jurnal Akuntansi dan Auditing.Vol 01/N0.01/Nop 2004.
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Yeremias T. Keban. (2004). Enam Dimensi Administrasi Publik: Konsep, Teori, dan Isu. Yogyakarta: Gavamedia.
Yuristisia, Citra. (2009). Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Variabel Moderasi Strategi Bisnis, Perceived Environmental Uncertainty (PEU), Dan Desentralisasi Pada Perusahaan Manufaktur.
Anggraeni, Desi. (2014). Pengaruh Lingkungan Persaingan, Lingkungan Teknologi, Dan Ekonomi Internasional Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Operator Telekomunikasi di Jakarta.. Fakultas Ekonomi Universitas Budi Luhur.
Bronwich, Michael. 1990. The Case For Strategic Management Accounting: The Role Of Accounting Information For Strategy In Competitive Markets. Accounting, Organizations And Society, Vol. 15, No. l/2, pp. 27-46, 1990.
Chenhall, R. H., & Chapman, C. 2006. “Theorising And Testing Fit In Contingency Research On Management Control Systems”. In Z. Hoque (Ed.), Methodological issues in accounting research: Theories And methods (pp. 35– 52). London : Spiramus Chapter 4.
Chenhall, R. H., & Morris, D. (1986). The Impact Of Structure, Environment, And Interdependence On The Perceived Sefulness Of Management Accounting Systems. The Accounting Review , 61,16 –35.
Chenhall, Robert H. (2003). Management Control Systems Design Within Its Organizational Context: Findings From Contingency-Based Research And Directions For The Future. Accounting, Organizations And Society 28 (2003)127–168.
Chiristina, Vitha. (2009). Pengaruh Partisipasi Anggaran Terhadap kesenjangan Anggaran dengan PEU Sebagai Variabel Moderating.Skripsi Universitas Sumatra Utara.
Duncan, R.B. (1972). Characteristics Of Organizational Environments And Perceived Environmental Uncertainty”. Administrative Science Quarterly . Vol. 17 No. 3, pp. 313-327.
Faisal. (2006). Analisis Pengaruh Intensitas Persaingan Dan Variabel Kontekstual Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen Dan Kinerja Unit Bisnis Dengan Pendekatan Partial Least Square . Simposium Nasional Akuntansi 9 Padang.
Faisal., & Prabowo, Tri Jatmiko Wahyu. (2006). Pengaruh Intensitas Pasar, Strategi Dan Ketidakpastian Lingkungan Yang Dirasakan Terhadap Penggunaan Informasi Sisetm Akuntansi Manajemen Dan Kinerja Unit Bisnis. JAAI Volume 10 No. 1, Juni 2006: 45 – 63.
Ghozali, Imam. (2006). Structural Equation Modeling Metode Alternatif Dengan Partial Least Square (PLS). Undip: Semarang.
Herdiansyah, Singgih. (2012). Pengaruh Kara kteristik Sistem Informasi Akuntansi Manajemen Dan Desentralisasi Terhadap Kinerja Manajerial Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderating. Skripsi Universitas Diponogoro: Semarang.
Hessel Nogi S. Tangkilisan. (2005). Manajemen Publik. Jakarta: PT. Gramedia Widiasarana Indonesia.
Hoque, Zahirul. (2011). The Relations Among Competition, Delegation, Management Accounting Systems Change And Performance: A Path Model. Advances In Accounting, Incorporating Advances In International Accounting 27 (2011) 266 –277.
Ikhsan, A. (2003). Pengaruh Intensitas Persaingan Pasar Terhadap Kinerja Unit Perusahaan : Informasi Sistem Akuntansi Manajemen Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Food & Baverages di Indonesia).Tesis Universitas Diponegoro.
Jensen, M. C. (2001). Value Maximization, Stakeholder Theory, And The CorporateObjective Function. Journal Of Applied Corporate Finance, 14,8 –21.
Jones, G. R. (2007). Organizationan Theory, Design, And Change. Fith Edition.
Keban, Yeramas, T. (2004). Enam Dimensi Strategis Administrasi Publik, Konsep, Teori Dan Isu. Yogyakarta: Gava Media.
Lampas, Yuwinda., Ilat, V., & Sabijono, H. (2014). Desentralisasi Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manager Pada PT. SINAR GALESONG PRIMA MANADO. ISSN 2303-1174. Jurnal EMBA .Vol.2 No.1 Maret 2014, Hal. 431-440.
Mia, L., & Chenhall, R. H. (1994). The Usefulness Of Management Accounting Systems, Functional Differentiation And Managerial Effectiveness. Accounting, Organizations And Society , 19(1), 1 –13.
Moers, F. (2006). Performance Measure Properties And Delegation. The Accounting Review , 81(4), 897 – 924.
Muslichah. (2003). The Effect Of Contextual Variables On Management Accounting System Characteristics And Managerial Performance. Simposium Nasional Akuntansi VI.
Otley, D. T. 1980. “The Contingency Theory Of Management Accounting: Achievement And Prognosis”. Accounting, Organizations And Society , 5, 413 –428.
Poniman. 2008. Keterkaitan Antara Informasi Akuntansi, Ketidakpastian Lingkungan Dengan Kinerja Perusahaan. Value Added,Vol 4,No.2,Maret 2008-Agustus 2008,http://jurnal.unimus.ac.id.
Prendergast, C. 2002. The Tenuous Trade-Off Between Risk And Incentives Contracts. Journal Of Political Economy , 110 , 1071 –1102.
Rimandha, Yosita. (2004). Pengaruh Ketidakpastian Terhadap Prilaku Manajer (Studi Empiris pada Perusahaan Manufaktur di Semarang). Skripsi Universitas Katolik Soegijapranata Fakultas Ekonomi Jurusan Akuntansi. Semarang.
Saeman, Alfred, E. (2006). Strategic Information Content And Performance : The Impact Of Management Accounting And Control System Changes. The Review Of Business Information System. First Ouarter 2006. Vol,10 No,1.
Salam, Jamhur, dkk. (2013). Hubungan Gaya Kepemimpinan Terhadap Kinerja Tenaga Kesehatan Di Puskesmas Wara Selatan Kota Palopo. Jurnal AKK, Vol 2,Mei 2013, hal 29-34.
Response. (2004). Managerial Characteristics, and Organizational Performance. Journal Of Business Research 57: 58-68.
Sugiyono. (2010). Statistik Untuk Penelitian. Bandung: Alfabeta.
Susanti. (2002). Pengaruh Teknologi Komunikasi Terhadap Hubungan Antara Lingkungan Dan Struktur Organisasi. Tesis S-2 UGM.
Ustadi, H. Noor, & Ikhsan, Arfan. (2004). Pengaruh Intensitas Persaingan Pasar Terhadap Kinerja Unit Perusahaan: Informasi Sistem Akuntansi Manajemen Sebagai Variabel Intervening. Jurnal Akuntansi dan Auditing.Vol 01/N0.01/Nop 2004.
Utami, Setya, DP. (2012). Pengaruh Ketidakpastian Lingkungan Dan Desentralisasi Terhadap Kinerja Manajerial Dengan Karakteristik Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening. Skripsi-Universitas Diponogoro: Semarang.
Widodo, Imam. (2011). Analisis Kinerja Perusahaan Dengan Menggunakan Pendekatan BSC (Pada Perusahaan Mebel PT.Jansen Indonesia). Skripsi Fakultas Ekonomi Universitas Diponogoro: Semarang.
Yeremias T. Keban. (2004). Enam Dimensi Administrasi Publik: Konsep, Teori, dan Isu. Yogyakarta: Gavamedia.
Yuristisia, Citra. (2009). Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Variabel Moderasi Strategi Bisnis, Perceived Environmental Uncertainty (PEU), Dan Desentralisasi Pada Perusahaan Manufaktur.
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2018-10-01
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PENGARUH INTENSITAS PERSAINGAN, DELEGASI, STRATEGI DAN PERUBAHAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI. (2018). Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 1(1), 111-135. https://doi.org/10.47080/progress.v1i1.133
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