Pengaruh Strategi Customization Terhadap Kinerja Perusahaan Melalui Penggunaan Karakteristik Informasi Sistem Akuntansi Manajemen yang Bersifat Broad Scope dan Aggregation
Jurnal Ilmiah Riset Akuntansi
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Title |
Pengaruh Strategi Customization Terhadap Kinerja Perusahaan Melalui Penggunaan Karakteristik Informasi Sistem Akuntansi Manajemen yang Bersifat Broad Scope dan Aggregation
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Creator |
Susantyo, Yoga Tri
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Description |
AbstractThe purpose of this research are to examine whether customization strategy affectsfirm performance, and whether this effect can be mediated by the usefulness of of broadscope and aggregation management accounting system information characteristics.Research data are primary data collected by survey method which is sending thequestionnaires to food industries. There are 117 food industries participating in this research.The data are analyzed by using path analysis with the help of AMOS and SPSS programs.The research finding shows that customization strategy affects firm performance, and thiseffect can be mediated by the usefulness of broad scope and aggregation managementaccounting system information characteristics.Key words: Customization, Broad Scope, Aggregation, firm performance, Management Accounting System
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Publisher |
Jurnal Ilmiah Riset Akuntansi
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Contributor |
—
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Date |
2017-06-22
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://riset.unisma.ac.id/index.php/jra/article/view/308
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Source |
Jurnal Ilmiah Riset Akuntansi; Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
2302-7061 |
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Language |
eng
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Relation |
http://riset.unisma.ac.id/index.php/jra/article/view/308/952
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Rights |
Copyright (c) 2017 Jurnal Riset Akuntansi
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