Studi Empiris Perusahaan Manufaktur Listing di Bursa Efek Indonesia: Hubungan antara Intensitas Persaingan dengan Kinerja Organisasi melalui Delegasi Kewenangan, Perubahan Sistem Pengendalian Akuntansi Manajemen
| Main Author: | Fuadah, Luk Luk |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.unsri.ac.id/5650/1/Lukluk_Fuadah_STIKUBANK.pdf http://eprints.unsri.ac.id/5650/ |
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 and advanced manufacturing technology. Data of this study was collected from survey to chief financial officers or controllers or accounting managers from manufacturing companies listed on the Indonesian Stock Exchange. From 477 questionnaires were distributed and 115 respondents returned; only 108 respondents were 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 and has negative relationship. However, other results form the relationship among intensity of competition, management accounting and control systems changes, and organizational performance are significance and have positive relationship.