Pengaruh Intensitas Persaingan Pasar, Strategi dan Ketidakpastian Lingkungan yang Dirasakan Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen dan Kinerja Unit Bisnis

This study examines the impact of intensity of market competition, strategy and perceived environmental uncertainty (PEU) on the usage of information in management accounting system (MAS) and unit business performance. In this research MAS is viewed as a system which provides benchmark and monitor i...

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Bibliographic Details
Published in:Jurnal Akuntansi dan Auditing Indonesia 2006-01, Vol.10 (1)
Main Authors: Faisal, Faisal, Tri Jatmiko Wahyu Prabowo
Format: Article
Language:Indonesian
Subjects:
Accounting systems
Competition
Management accounting
Online Access:Get full text
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Summary:This study examines the impact of intensity of market competition, strategy and perceived environmental uncertainty (PEU) on the usage of information in management accounting system (MAS) and unit business performance. In this research MAS is viewed as a system which provides benchmark and monitor information in addition to internal and historical information traditionally generated by management accounting system. Data analyzed by using structural equation modeling indicate that the usage of information in management accounting system (SAM) acts as a mediator in the relationship between intensity of market competition, perceived environmental uncertainty (PEU) and unit business performance. On the other hand, the relationship between strategy and unit business performance through SAM is not significant.
ISSN:1410-2420
2528-6528