KESELARASAN STRATEGI DENGAN INTENSITAS PERSAINGAN DAN KECANGGIHAN PRAKTIK AKUNTANSI MANAJEMEN DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI INDONESIA
In order to improve and maintain its competitive advantage, companies must choose the appropriate strategy. With appropriate strategy the expected performance can achieved by company. But appropriate strategy is not enough, because the important factors that determine the performance is the aligneme...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
|
| Subjects: |
| Summary: | In order to improve and maintain its competitive advantage, companies
must choose the appropriate strategy. With appropriate strategy the expected
performance can achieved by company. But appropriate strategy is not enough,
because the important factors that determine the performance is the alignement
between strategy and its contextual variables. This study aimed to test whether the
performance of manufacturing companies in Indonesia affected by the alignment
of strategy, namely level of competition and sophistication of management
accounting practices. There are 33 business units of manufacturing company in
Indonesia who were respondents to this study. Cluster Analysis is used to assess
the level of sophistication of management accounting practices applied by the
company. To test the alignement of strategies and their effect on performance,
there-way ANOVA test is used in this study. The result indicate that the
performane of manufacturing company in Indonesia does not affected by the
alignment of strategy and its contextual variables. |
|---|