Academic Journal
USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT
| العنوان: | USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT |
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| المؤلفون: | SUSANTO, YULIUS KURNIA |
| المصدر: | Jurnal Bisnis dan Akuntansi; Vol. 12 No. 3 (2010): Jurnal Bisnis dan Akuntansi; 145 - 160 ; 2656-9124 ; 1410-9875 ; 10.34208/jba.v12i3 |
| بيانات النشر: | Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti |
| سنة النشر: | 2018 |
| مصطلحات موضوعية: | Broad scope, timeliness, management accounting systems information, intensity of market competition, strategic business unit performance, job satisfaction |
| الوصف: | The research examines the interaction effect between the intensity of market competition and the usefulness of broad scope and timeliness management accounting systems (MAS) information characteristics on strategic business unit (SBU) performance and job satisfaction. Fifty six SBU managers from manufacturing industry in Java and Sumatra had participated in the research. The collecting data used a questionnaire survey via electronic-mail and post. Data were analyzed using a moderated regression analysis. The results showed that the higher the intensity of market competition, the more positive the relationship between the usefulness of timeliness MAS information characteristic, SBU performance and job satisfaction. On the contrary the effect of the intensity of market competition on the relationship between the usefulness of broad scope MAS information characteristic, SBU performance and job satisfaction was not significant. |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| Relation: | https://jurnaltsm.id/index.php/JBA/article/view/204/179; https://jurnaltsm.id/index.php/JBA/article/view/204 |
| DOI: | 10.34208/jba.v12i3.204 |
| الاتاحة: | https://jurnaltsm.id/index.php/JBA/article/view/204 https://doi.org/10.34208/jba.v12i3.204 |
| Rights: | Copyright (c) 2010 Jurnal Bisnis dan Akuntansi |
| رقم الانضمام: | edsbas.32F92D89 |
| قاعدة البيانات: | BASE |
| DOI: | 10.34208/jba.v12i3.204 |
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