Sanputra, Adrian Hartanto Darma and Dr. Rosidi,, SE., MM,. Ak and Dr. Wuryan Andayani,, SE., M.Si., Ak. (2019) Strategi Keunggulan Bersaing dan Ketidakpastian Lingkungan Bisnis Sebagai Pemoderasi Sistem Informasi Akuntansi Manajemen dan Kinerja Organisasi. Magister thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah menguji pengaruh sistem informasi akuntansi manajemen terhadap kinerja organisasi dengan variabel moderasi strategi keunggulan bersaing dan ketidakpastian lingkungan bisnis. Sampel dalam penelitian ini adalah 81 pengusaha. Metode analisis data yang digunakan penelitian ini adalah partial least square menggunakan aplikasi SmartPLS Versi 3.2.7. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi manajemen, strategi bisnis, dan ketidakpastian lingkungan bisnis berpengaruh terhadap kinerja organisasi perusahaan. Semakin baik sistem informasi akuntansi manajemen, semakin baik pula kinerja organisasi perusahan. Strategi keunggulan bersaing serta ketidakpastian lingkungan bisnis memperkuat pengaruh sistem informasi akuntansi manajemen terhadap kinerja organisasi developer properti.
English Abstract
The purpose of this study is to examine the effect of management accounting information systems on organizational performance with moderating variables of competitive advantage strategy and environmental uncertainty. The sample of this study is 81 property development. The data analysis method used in this study is partial least square using SmartPLS Version 3.2.7 application. The results of this research indicate that management accounting information systems, competitive advantage strategy, and environtmental uncertainty influence the performance of company organizations. The better of management accounting information system, the better of performance company's organization. The competitive advantage strategy and environmental uncertainty strengthens the influence of management accounting information systems on performance property development organizations.
Item Type: | Thesis (Magister) |
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Identification Number: | TES/658.151 1/SAN/s/2019/041905144 |
Uncontrolled Keywords: | Sistem Informasi Akuntansi Manajemen, Kinerja Organisasi, Strategi Keunggulan Bersaing, Ketidakpastian Lingkungan Bisnis.Management Accounting Information System, Organizational Performance, Competitive Advantage Strategy, Environmental Uncertainty. |
Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.151 Financial control > 658.151 1 Managerial accounting |
Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
Depositing User: | soegeng sugeng |
Date Deposited: | 19 Aug 2022 02:34 |
Last Modified: | 19 Aug 2022 02:34 |
URI: | http://repository.ub.ac.id/id/eprint/193358 |
Text
Adrian Hartanto Darma Sanputra.pdf Download (6MB) |
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