Pengaruh Strategi Customization Terhadap Kinerja Perusahaan Melalui Penggunaan Karakteristik Informasi Sistem Akuntansi Manajemen (Studi Empiris pada Perusahaan Manufaktur di Kota Padang)
Abstract: This research aimed
to examine (1) the influence of customization strategy on company performance,
(2) customization strategy on the usefulness of broad scope management
accounting information system, (3) the usefulness of broad scope management
accounting system information characteristic on company performance, (4)
customization strategy affects company performance through the usefulness of
broad scope management accounting system information characteristic.
The population of this study was manufacturing company in Padang City (18
manufacturing company). Sampling technique was using purposive method. Data was
collected by survey method by distributing the questionnaires to respondents
(marketing managers, production managers and financial managers). Data was
analyzed by path analysis.
The result shows (1) customization strategy does not affect company
performance, (2) customization strategy has positif (+) influence on usefulness
of broad scope management accounting system information characteristic, (3) the usefulness of broad scope management
accounting system information characteristic has positif (+) impact to company
performance, (4) customization strategy has positif (+) affects company
performance through the usefulness of broad scope management accounting system
information characteristic.
Suggestions for next researchers are giving full attention to other
factors that affected the company performance and as well as increasing the
number of samples.
Penulis: Syafira Ramadhea JR
Kode Jurnal: jpakuntansidd130710
