The Relationship between Intensity of Competition, Delegation of Authority, Management Accounting and Control Systems Changes, Organizational Performance (Empirical Study in Manufacturing Companies Listed in Indonesian Stock Exchange)
| Main Authors: | Fuadah, Luk Luk, Nasir, Muhammad, Isgiyarta, Jaka |
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| Format: | Proceeding PeerReviewed application/pdf |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.unsri.ac.id/5599/1/Proceeding__MIICEMA_UKM_2014_Lukluk.pdf http://eprints.unsri.ac.id/5599/ |
Daftar Isi:
- The aim of this study is to investigate the relationship between intensity of competition and organizational performance through delegation of authority, changes in management accounting and control systems. Data of this study was collected from survey to chief financial officers or controller or accounting manager from manufacturing companies listed on the Indonesian Stock Exchange. From 477 questionnaires were distributed and 115 respondents were returned, only 108 respondents used in data analysis. This study used Structural Equation Model (SEM) by using AMOS 19 program software. The findings from this study showed that the intensity of competition and organizational performance was not significance. However, other results from the relationship among intensity of competition, delegation of authority, management accounting and control systems changes, and organizational performance have positive relationship and significance.