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All Journal Jurnal Telaah dan Riset Akuntansi Managament Insight: Jurnal Ilmiah Manajemen Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa International Journal of Social Service and Research Prosiding Konferensi Nasional PKM-CSR Jurnal Indonesia Raya Jurnal Fairness Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Isma Coryanata
Jurusan Akuntansi Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Journal : Jurnal Telaah dan Riset Akuntansi

 1 
PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI DALAM HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA PERUSAHAAN Isma Coryanata
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers to be management accounting system (SAM) information more important.            This research reports the results of a study which offers an explaination for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of managent accounting systems information by managers as moderating variable. To asses the relationship, data were colleced  from 87 enterprises in service.            The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizatations which use the information can effectively face competition in the market and thereby improve performance.Key words: technology be management accounting system informatiointensity of market     competition and business unit performance
Co-Authors Abdullah Abdullah Amimah Qodari Annisa Qurrata A’yun Darius Darius Deanisa Puspa Salfitri Eddy Suranta Elisa Hawalia Ramli Emmy Pancawat Fachruzzaman - Fachruzzaman Fachruzzaman Fadli Fadli Fadli Fadli Halimatusyadiah Halimatusyadiah Husaini Husaini Irkhos Irkhos Irwansyah Irwansyah Jarmuji Jarmuji Lisa Martiah Nila Puspita Lismawati Lismawati May Susanti Melly Susanti Muhamad Sil Nanang Sugianto Nansi Ria Nindita Nikmah Nikmah Nurna Aziza Pratana Puspa Midiastuty Ridwan Nurazi Saiful Saiful Sukardi Sukardi Upi Niarti Vika Fitranita Wijayanti, Indah Oktari