PENGARUH INTENSITAS PERSAINGAN PASAR DAN TEKNOLOGI TERHADAP KINERJA MANAJERIAL: INFORMASI SAM SEBAGAI VARIABEL INTERVENING
ABSTRACT: The main objective
of this study is to examine increasing in the market competition about the
aplication of manufacturing technology, deregulation of economics and privatization
of government owened enterprises makes decision makers to be management accounting
system information more important. There have been calls for research into the use
of management accounting systems information under the changing circumstances. The research reports the results of astudy
which offers an explanation for the relationship between intensity of market
competition and managers performance by incorporating into the model the use of
management accounting system information by mangers as intervening variable.
The asses the relationship, data were collected from 71 manager product of
manufacturing with responses is 75,5%. The results of this reseach indicate
that intensity of market competition is a determinant of the use of the
information MAS which, in turn, is a determinanat plays a mediating role in the
relationship between the intensity of market competition and manager
performance.
Keywords: Market competition,
information technology, management accounting information system, managers
performance
Penulis: KHANIFAH
Kode Jurnal: jpakuntansidd090025
