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Kinerja perusahaan dan keselarasan strategi dengan intensitas persaingan dan kecanggihan praktik akuntansi manajemen

Sekar Akrom Faradiza (Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta, 2018)

 Abstrak

ABSTRACT
In order to improve and maintain its competitive advantage, the company must choose the right strategy so that the expected performance can be achieved. But the right strategy is not enough, because the important factor that determines the performance is the alignment between strategy and its contingency variables. This study aimed to examine whether the performance of manufacturing companies in Indonesia is influenced by the alignment of strategy with the variable contingency, consist of competition intensity and sophistication of management accounting practices. Cluster Analysis is used to assess the sophistication of management accounting practices. This research used three-way ANOVA to examines strategy alignment and its effect on performance. The results indicate that the performance of manufacturing companies in Indonesia is not influenced by the alignment of strategy with the variable contingency.

 Metadata

No. Panggil : 657 ATB 11:2 (2018)
Entri utama-Nama orang :
Penerbitan : Jakarta: Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta, 2018
Sumber Pengatalogan : LibUI ind rda
ISSN : 1979858X
Majalah/Jurnal : Akuntabilitas: Jurnal Ilmu Akuntansi
Volume : Vol. 11, No.2, Oktober 2018: Hal. 223-244
Tipe Konten : text
Tipe Media : unmediated
Tipe Carrier : volume (rdacarier)
Akses Elektronik : http://journal.uinjkt.ac.id/index.php/akuntabilitas/article/view/8803
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4 R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
657 ATB 11:2 (2018) 03-19-591793133 TERSEDIA
Ulasan:
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