Artikel

Usefulness of management accounting systems information and market competition on strategic business

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Jurnal Bisnis dan Akuntansi, Vol.12, No. 3, Desember, 2010 (Rak 6-L : Ekonomi, Bisnis dan Akuntansi)
The research examines the interaction effect between the intensity market competition and the usefulness of broad scope and timeline management accounting systems (MAS) information characteristics on strategic business unit (SBU) perfomance and job satisfication. 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 yhe intensity of market competition, the more positive relationship between the usefulness of timeliness MAS information characteristic, SBU performance and job satisfication. On the contrary the effect of the intensity of market competition on the relationship between the usefulness of broad scope MAS information characteristic, SBU perfomence an job satisfication was not significant.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

JURNAL

Penerbit

Jakarta : P3M STIE TRISAKTI., 2010

Deskripsi Fisik

Hal. 145-159.: tab.; 26 cm.; Hal. 157-159

Bahasa

Inggris

ISBN/ISSN

1410-9875

Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

BROAD SCOPE
TIMELINESS
MANAGEMENT ACCOUNTING SYSTEMS INFORMATION

Info Detail Spesifik

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Pernyataan Tanggungjawab

SUSANTO, Yulius Kurnia

Versi lain/terkait

Lampiran Berkas

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