IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v10y2006i1p45-63.html
   My bibliography  Save this article

Pengaruh Intensitas Persaingan Pasar, Strategi Dan Ketidakpastian Lingkungan Yang Dirasakan Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen Dan Kinerja Unit Bisnis

Author

Listed:
  • Faisal Faisal
  • Tri Jatmiko Wahyu Prabowo

    (Fakultas Ekonomi Universitas Diponegoro
    Fakultas Ekonomi Universitas Diponegoro)

Abstract

This study examines the impact of intensity of market competition, strategy and per¬ceived 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.

Suggested Citation

  • Faisal Faisal & Tri Jatmiko Wahyu Prabowo, 2006. "Pengaruh Intensitas Persaingan Pasar, Strategi Dan Ketidakpastian Lingkungan Yang Dirasakan Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen Dan Kinerja Unit Bisnis," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 10(1), pages 45-63, Juni.
    • Handle: RePEc:uii:jaaife:v:10:y:2006:i:1:p:45-63
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/download/799/717
    Download Restriction: no
    File URL: https://journal.uii.ac.id/JAAI/article/view/799/717
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:10:y:2006:i:1:p:45-63. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.