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All Journal Ekonomi Bisnis
Natalia Kristina
Pasca Sarjana Universitas Katolik Widya Mandala Surabaya
Economics, Econometrics & Finance

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The Effect of Intellectual Capital Management on The Use of Management Accounting Practices in The SME Consumer Goods Industry in East Java Natalia Kristina; Agnes Utari Widyaningdyah; Dyna Rachmawati
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.2, Juli 2021
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i2p97-108

Abstract

Increased business competition of Small and Moderate Enterprises, SME, makes each business unit eager to compete. The business units realize the achievement by managing the intellectual capital accurately and making a decision based on information of Accounting Practice Management. This research aims to determine the influence of intellectual capital management toward the accounting practice management of SMEs in good consumable industries in East Java. The researchers took the sample with a non-probability sampling technique. Then, they analyzed the data with Ordinary Least Square regression (OLS). The respondents were SME doers. They were 126 respondents with various backgrounds. This research used other approaches by adding a controlled variable, the years of business. The results statistically found a positive and significant influence of intellectual capital management with accounting practice management. Thus, Small and Moderate Enterprises, while managing their intellectual capital maximally, could influence the implementation of accounting practice management to provide supportive information in making an organizational decision. On the other hand, the years of business in this research did not significantly influence managerial practice in SMEs.
Co-Authors Agnes Utari Widyaningdyah Dyna Rachmawati