TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 12, No. 3, Desember  2010, Hlm. 145 - 160
ISSN: 1410-9875

USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT

YULIUS KURNIA SUSANTO
STIE Trisakti
yulius@tsm.ac.id

PDF File
Published Version
File size: 238KB

Official URL: http://www.tsm.ac.id/JBA/JBA12.3Desember2010/2_artikel_JBA12.3Desember2010.pdf

ABSTRACT:

The research examines the interaction effect between the intensity of market competition and the usefulness of broad scope    and timeliness management accounting systems (MAS) information characteristics on strategic business unit (SBU) performance and job satisfaction. Fifty six SBU managers from manufacturing industry in Java and Sumatra had participated in the research. The collecting data used a questionnaire survey via electronic-mail and post. Data were analyzed using a moderated regression analysis. The results showed that the higher the intensity of market competition, the more positive the relationship between the usefulness of timeliness MAS information characteristic, SBU performance and job satisfaction. On the contrary the effect of the intensity of market competition on the relationship between the usefulness of broad scope MAS information characteristic, SBU performance and job satisfaction was not significant.

Keywords: Broad scope, timeliness, management accounting systemsinformation, intensity of market competition, strategic business unit performance and job satisfaction.
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team