PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI DALAM HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA PERUSAHAAN

Coryanata, Isma (2014) PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI DALAM HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA PERUSAHAAN. PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI DALAM HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA PERUSAHAAN, 4 (2). pp. 139-154. ISSN 1693-3397

[thumbnail of Article]
Preview
Text (Article)
Penggunaan Teknologi Informasi.pdf - Bibliography
Available under License Creative Commons GNU GPL (Software).

Download (17MB) | Preview

Abstract

The main objective of this study is to examine increasing in the marketcompetition abottt the application of manufacturing technology, deregulation of economies and
privatization of government owned enterprises makes decision makers to be management accounting system (SAM) information m.ore important. This research reports the results of a study which offers an explaination for the
relationship between intensity of market competition and business unit performance by incorporating into the model the use of managent qccounting systems information by
managers as moderating variable. To asses the relationship, data were colleced from 87 enterprises in service.
The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a
mediating role in the relationship between the intensity of market competition and business unit performqnce. An interpretation of the result is that those orgonizatations which use the information can effectively face competition in the market and thereby improve performqnce.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Journal
Depositing User: Users 30 not found.
Date Deposited: 18 Mar 2014 11:49
Last Modified: 18 Mar 2014 11:49
URI: https://repository.unib.ac.id/id/eprint/6669

Actions (login required)

View Item
View Item

slot gacor terbaik

slot gacor terpercaya

Situs Resmi Bisawd

slot gacor 4d

Slot Terpercaya

Slot Gacor bet 200