PENGARUH DESAIN SISTEM BIAYA DAN PRAKTIK AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI PROVINSI BANTEN)
| Main Author: | FAHMI, REVALDY |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3150/1/PENGARUH%20DESAIN%20SISTEM%20BIAYA%20DAN%20PRAKTIK%20AKUNTANSI%20MANAJEMEN%20TERHADAP%20KINERJA%20ORGANISASI%20%28STUDI%20EMPIRIS%20PADA%20PERUSAHAAN%20MANUFAKTUR%20DI%20PROVINSI%20BANTEN%29.pdf https://eprints.untirta.ac.id/3150/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study examines the effect of Cost System Design and Management Accounting Practices on Organizational Performance. This study uses manufacturing companies in Banten Province as the object of research. The number of samples in this study were 76 respondents. Data were analyzed using the SEM (Structural Equation Model) method through the SmartPLS (Partial Least Square) program version 2.0. The results of this study state that the cost system design influences management accounting practices. Management accounting practices affect organizational performance. Cost system design influences organizational performance. For manufacturing companies, it is expected to be used as a means for evaluating and improving performance. For further research, it is expected to be able to add external factor variables (accounting information systems, organizational culture, etc.) and add respondents. Further researchers are also expected to develop research from various other business entities, such as the banking sector, hotels, services, trade and SOEs. Keywords : Cost System Design, Management Accounting Practices, Organizational Performance.