EKSISTENSI STRATEGI BISNIS DALAM PENINGKATAN KINERJA MANAJERIAL
DENGAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING
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Institusion
Universitas Stikubank
Author
Murdijaningsih, Tjahjani
Muntahanah, Siti
Muntahanah, Siti
Subject
HB Economic Theory
Datestamp
2012-08-01 03:03:31
Abstract :
The research entitled "Existentions of Business Strategy more to be Able Enchance its Managerial Performance With Management Accounting System as Intervening Variables" is to examine the relation between business strtategy on managerial performance by considering management accounting system as intervening variable. The research is an empirical study conducted in Banking in Banyumas. The Respondent of the study are the heads of the branches working for banking in Banyumas. The amount of the data colleted success fully from the questionnaire replies in 46 questionnaires. The data were analyzedusing by SPSS 10.0 program.The result of the study shows that whenbusiness strategy are related indirectly to managerial performance, the result shows insignificant effect. However, when characteristic management accounting system variable, boad scope information entered in model, the result shows significant effect. The result informed that broad scope information is on important variable in mediating the relation between business strategy on managerial performance. Also for organization applied the prospector business strategy will need the information with broad scope characteristic more to be able enchance its managerial performance.
The research entitled "Existentions of Business Strategy more to be Able Enchance its Managerial Performance With Management Accounting System as Intervening Variables" is to examine the relation between business strtategy on managerial performance by considering management accounting system as intervening variable. The research is an empirical study conducted in Banking in Banyumas. The Respondent of the study are the heads of the branches working for banking in Banyumas. The amount of the data colleted success fully from the questionnaire replies in 46 questionnaires. The data were analyzedusing by SPSS 10.0 program.The result of the study shows that whenbusiness strategy are related indirectly to managerial performance, the result shows insignificant effect. However, when characteristic management accounting system variable, boad scope information entered in model, the result shows significant effect. The result informed that broad scope information is on important variable in mediating the relation between business strategy on managerial performance. Also for organization applied the prospector business strategy will need the information with broad scope characteristic more to be able enchance its managerial performance.
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