PERHUBUNGAN STRUKTUR-PERSEKITARAN DENGAN KEBERKESANAN ORGANISASI: PERANAN SISTEM PERAKAUNAN PENGURUSAN DAN BUDAYA ORGANISASI Dl INDONESIA
| dc.contributor.author | SUDARNO | |
| dc.date.accessioned | 2016-01-28T07:08:06Z | |
| dc.date.available | 2016-01-28T07:08:06Z | |
| dc.date.issued | 2006-09 | |
| dc.description.abstract | Management accounting systems (MAS) provides relevant and accurate information for effective decision making and subsequently enhance organizational effectiveness. The relationship between MAS and organizational effectiveness is predicted to be influenced by organizational culture. On the ot~er hand, the usage MAS information is influenced by the match between it decentralization and perceived environment uncertainty. This study investigates the role of organizational culture as a moderating variable on the relationship between MAS and organizational effectiveness. In addition, this study investigates the role of MAS as a mediating variable on the relationship between the matching variables (i.e. decentralization and perceived environment uncertainty) and organizational effectiveness. A survey using questionnaires was designed to collect data from senior managers of manufacturing companies. Responses from 67 manufacturing companies listed on the Jakarta Stock Exchange was analysed. Hierarchical multiple regression was employed to test the hypotheses. The results showed that organizational culture moderates the relationship between MAS and organizational effectiveness. Specifically, power distance strengthens the relationship between aggregation and integration information and efficiency. It also moderates the relationship between broad scope and aggregation information and productivity. However, uncertainty avoidance only moderates the relationship between broad scope information and productivity. Other findings support the mediating the role of MAS on the relationship between the matching variables (i.e. decentralization and perceived environment uncertainty) and organizational effectiveness. Specifically, broad scope, aggregation, and integration information act as the mediating variables on the relationship between the matching variables (i.e. decentralization and perceived environment uncertainty) and efficiency or productivity. Meanwhile, timeliness information does not mediate the relationship between the matching variables (i.e. decentralization and perceived environment uncertainty) and efficiency or productivity. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/1716 | |
| dc.subject | ORGANISASI | en_US |
| dc.subject | PENGURUSAN | en_US |
| dc.title | PERHUBUNGAN STRUKTUR-PERSEKITARAN DENGAN KEBERKESANAN ORGANISASI: PERANAN SISTEM PERAKAUNAN PENGURUSAN DAN BUDAYA ORGANISASI Dl INDONESIA | en_US |
| dc.type | Thesis | en_US |
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