PENGARUH DNA ORGANISASI,PERSAINGAN PASAR,DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PRAKTIK AKUNTANSI MANAJEMEN
(STUDI KASUS UMKM DI KABUPATEN BREBES BAGIAN SELATAN)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Lestari, Tika Dwi
Subject
H Social Sciences (General)
Datestamp
2024-03-01 06:23:29
Abstract :
This research aims to determine the influence of Organizational DNA, Market Competition and Environmental Uncertainty on Management Accounting Practices. This research was conducted on Micro, Small and Medium Enterprises (UMKM) in the southern part of Brebes Regency which operate in the food industry. The sampling technique used the Slovin formula and used a sample of 90 respondents. The information obtained processed using the SPSS application analysis tool and this research data processed using Multiple Linear Regression analysis (SPSS). The results of this research indicated that the variable that had a significant influence on management accounting practices was Organizational DNA (competitive strategy). Variables that did not have a significant influence were Organizational DNA (company size), market competition and environmental uncertainty.
This research aims to determine the influence of Organizational DNA, Market Competition and Environmental Uncertainty on Management Accounting Practices. This research was conducted on Micro, Small and Medium Enterprises (UMKM) in the southern part of Brebes Regency which operate in the food industry. The sampling technique used the Slovin formula and used a sample of 90 respondents. The information obtained processed using the SPSS application analysis tool and this research data processed using Multiple Linear Regression analysis (SPSS). The results of this research indicated that the variable that had a significant influence on management accounting practices was Organizational DNA (competitive strategy). Variables that did not have a significant influence were Organizational DNA (company size), market competition and environmental uncertainty.
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