PENGARUH PENGETAHUAN MANAJER TENTANG SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP GAYA PENGENDALIAN MANAJEMEN
Abstract
This study aimed to obtain the interpretation of the contribution of managers knowledge influence on management accounting information systems to control style of management.
The research method using descriptive and verificative types. The unit of analysis in this study is the national private commercial bank foreign exchange in North Sumatra,and the respondents in the accounting and finance manager. Descriptive analyzes were performed to analyze the object of research. While the verification analyzes conducted to examine the effect of managers knowledge about management accounting information systems to control style of management by Partial Least Square (PLS) methods.
The results showed that the bank manager is not currently use an interactive management accounting information, they tend to use the diagnostic style in management accounting information. Managers who use management accounting information with diagnostics style perceive that management accounting information is limited to financial information only. Furthermore, the results of this study show that managers knowledge on accounting information systems management significantly influence the style of management control.
Keywords: Managers knowledge of management accounting information, management control
Keywords
Full Text:
PDFReferences
Anwar Nasution. 2008. Sistem Akuntansi Dephan Buruk. http://nasional.news.viva.co.id
Azhar Susanto. 2008. Sistem Informasi Akuntansi : Struktur, Pengendalian, Resiko, Pengembangan. Penerbit Lingga Jaya.
Aziz Syamsuddin. 2010. 10 Dugaan Pelanggaran Kasus Century Versi Golkar.
Okezone.com
Abernethy,MA, and Peter Brownell,1999, The Role of Budgets in Organizations Facing Strategic Change: an Exploratory Study, dalam Journal of Accounting, Organizations and Society, vol 24.pp 189-204.
Atkinson, Anthony A, Rajiv D Banker, Robert S. Kaplan & S. Mark Young.
Management Accountin. Prentice Hall, International edition. New JerseBaker, Blocher, Edward J., Kung H. Chen., and Thomas W. Lin. 2004. Cost Management a Stategic
Emphasis. Second Edition. New York: McGraw-Hill Companies,Inc.
Chenhall, Robert H. & Deigan Morris, 1986. The Impact of Structure, Enviroment, and Interdependence on the Perceived Usefulness of Managerial Accounting Systems. The Accounting Review.Vol. LXI, No. 1, pp. 16-35.
Davenport, TH & Prusak L.,1998. Working Knowledge, How Organization Manage What
They Know, Harvard Business School Press, Boston.
Fuad Rahmany (Ketua Bapepam). 2006. Bapepam: Akuntan dan Great River Terlibat
Konspirasi . Tempo.co.id
Garrison, Ray H &n Noreen, Eric W.,1997. Managerial Accounting.8th Irwin. Chicago. Gibson, Ivancevich, dan Donnelly, 2005, Organizations Behavior Structure Processes, ed.
, Boston: McGraw-hill.
Gordon, L. A. & Narayanan, V. K. 1984. Management Accounting System, Perceived Enviromental Uncertainty and Organization Structure: An Emperical Investigation. Accounting, Organization, and Society. Vol. 9, pp. 33-47.
Hansen, Don R & Maryanne M. Mowen, 2007. Managerial Accounting, Oklahoma: Thomson, South Western.
Hayes-Roth,G.D. Waterman, and D. lenat,1983.Building Expert System, Reading, MA:Addison. Wesley.
Hongren, Charles T,2004. Management Accounting: Some Comments. Journal Of
Management Accounting Research. Vol 16, pp 207-211.
Ichsanuddin Noorsy (Pengamat perbankan Universitas Indonesia). 2011. Rapor Buruk BI, Terkait Pengawasan Bank. Media Indonesia.com
Joni Swastanto (Direktur Perizinan dan Informasi Perbankan Bank Indonesia). 2011. BI Nilai
Ada 5 Titik Rawan Operasional Bank . Bisnis Indonesia
Kaplan, Robert S. & David P. Norton. 1996. Translating Stategy into Action The Balance
Scorecard. Boston: Harvard Business School Press.
Munoz, vera, Sandra C, 1998.The Effect of Accounting Knowledge on the Ommision of Opportunity Costs in Resource Allocation Decisions. The Accounting Review, Vol.73, No.1, pp 47-72.
Mia, I. & Robert H. Chenhall. 1994. The usefulness of Management Accounting System Functional Differentiation and Managerial Effectiveness. Accounting, Organization, and Society, pp. 1-13.
Nasution, Darmin. 2012. Soal Kasus Bank Mega vs El Nusa, BI Lepas Tangan.
http://www.republika.co.id
Naranjo-Gill, David and Frank Hartmann, 2006. How Top Management Teams Use Management Accounting System To Implement Strategy. Journal Of Management Accounting Research, Vol 18, pp 21-53.
Gordon,L.A. and Narayanan, V.K.,1984. Management Accounting System, Perceived Environmental Uncertainty and Organizational Structure: An Empirical Investigation. Journal of Accounting, Organization and Society. Pp 33-47.
Porter, Michael and Klaus Schwab,2008. The Global Competitive Report 2008-2009. World
Economic Forum, Geneva, Switzerland.
Robbins, Stephen P., 2003, Organization Theory, Structure and Applications, Englewood
Cliffs: Prentice-Hall, Inc.
Setyosari, H. Punaji,2010. Metode Penelitian Pendidikan dan Pengembangan. Kencana
Prenada Media Group, Jakarta.
Shank, John K and Vijay Govindarajan. 1995. Strategic Cost Management and The Value Chain. Readings and Issues in Cost Management. Editor: James M. Reeve. New York : South Western Publishing and Warren Gorham & Lamont.
Stone, D.N., J.E. Hunton, dan B. Weir, 2000. Succeeding in Managerial Accounting. Part I: Knowledge, Ability, and Rank. Accounting Organization and Society, 697 715.
Stone W.S., dan T. Tudor, 2005. The Effect of Functional Background Experience Industry
Experience, Generic Executive Management Experience on Perceived
Environmental Uncertainty and Firm Performance. ACR, Vol13. No. 1. Suriasumantri, J.S., 1990, Filsafat Ilmu Sebuah Pengantar Populer, Jakarta: Pustaka Sinar
Harapan.
Sutan Remy Syahdeini. 2003. Bank Lippo Lakukan Penyesatan. http://arsip.gatra.com
Refbacks
- There are currently no refbacks.