PENGARUH INTENSITAS PERSAINGAN PASAR, STRATEGI DAN KETIDAKPASTIAN LINGKUNGAN YANG DIRASAKAN TERHADAP PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAJEMEN DAN KINERJA UNIT BISNIS
Abstract: 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.
Keywords: intensity of market
competition, perceived environmental uncertainty (PEU), strategy, management
accounting system (MAS), unit business performance
Penulis: Faisal, Tri Jatmiko
Wahyu Prabowo
Kode Jurnal: jpakuntansidd060006
