TINJAUAN DAMPAK PENERAPAN PERDAGANGAN BEBAS ASEAN-CHINA SEBAGAI ANTESEDEN PADA HUBUNGAN PERSAINGAN BISNIS DENGAN KINERJA ORGANISASI (Organisasi Pembelajaran, Keunggulan Kompetitif, Etnis, Budaya Organisasi dan Inovasi Sistem Akuntansi Manajemen sebagai Faktor Kontinjensi)
Free trade makes business competitive environment changed drastically. These changes have a major impact the company organization performance. Empirical research which discusses the impact of free trade to changes business competition that affect organizational performance has never been done before...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| Summary: | Free trade makes business competitive environment changed drastically. These changes have a major impact the company organization performance. Empirical research which discusses the impact of free trade to changes business competition that affect organizational performance has never been done before. This study aims to examine the impact of ASEAN China free trade as an antecedent on business competition relationship with organizational performance. Increased business competition due to free trade could be expected to degrade of the organization performance. In this study, also tested the moderating and intervening variables as a contingency factor of relationship business competition with organizational performance. Moderating variables include ethnic background of managers and organizational culture. While the intervening variables include management accounting systems innovation, competitive advantage and learning organizational. The questionnaire used in this study as the media to obtain research data. The sample used in this research is the responsibility center managers of all manufacturing companies that went go public in the Indonesia Stock Exchange. The subject of investigation are 82 respondents in this study. Questionnaires distributed using two media namely email and post. Hypothesis testing using the Partial Least Square (PLS). The results of this study concluded that the impact of free trade increase business competition. High business competition level creates the organization more motivated so that organizational performance is enhanced. The study also concluded that in management accounting system innovation is an important factor to maintain the organization performance on high business competition. The study also concluded that competitive advantage improving organizational performance. Business competition makes organizational learning increasingly necessary. This study failed to prove that the ethnic background and organizational cultures affect business competition relationship with organizational performance, is also not proved that learning organizational improve organizational performance. |
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