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Penelitian Akuntansi, manajemen, Auditing dan Keuangan.
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Audit Command Language, manual dan pendekatan praktis
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Modul statistik dan Audit Laporan Keuangan
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Penggunaan Sistem Pengukuran Kinerja Sebagai mediasi Hubungan Antara Budaya Organisasi Dengan Keanekaragaman Pengukuran Kinerja,

Almatius S Marsudi, S.E. Ak. M.Si./Hilda Ong, Ak., CA.

Telaah Manajemen Jurnal Riset dan Konsep Manajemen Magister, Manajemen Universitas Atma Jaya, Vol.7 No.2 November 2012

This research examines the influence between company culture that is flexibility and operation with the measurement variety that happened in company which mediated with management measurement system. The variable measurement System is attention focus, monitoring, strategic decision making  and legitimacy. This research uses the samples 253 manager of manufacturing business residing in middle of Java.
Result of hypothesis examination that is, first hypothesis prove that company owning dominant operation value (CT) will use PMS as observation action (MT) in comparing company owning dominant flexible value. Second hypothesis prove that company owning dominant value flexibilities (CT) will use the PMS to conduct action the attention focus (AF) compared to a company owning dominant operation value. Third hypothesis  succeed to prove that company owning dominant value flexibilities (CT) will use the PMS to conduct action the strategic decision making  (SD) compared to a company owning dominant operation value. Fourth hypothesis succeed to prove that company owning dominant value flexibilities (CT) will use PMS as legitimacy (LT) compared to a company owning dominant operation value. Fifth hypothesis prove that monitoring (MT) using PMS relate to fewer variety form the measurement used by a company (DM). Sixth Hypothesis prove that attention focus (AF) by using PMS relate to more and more the level of measurement variety used by a company (DM).Seventh hypothesis prove that strategic decision making  (SD) by using PMS relate to more and more the level of measurement variety used by dominant (DM) accepted. Eight hypothesis prove that legitimacy (LT) by using PMS tend to relate to fewer variety form the measurement used by company (DM). Ninth hypothesis accept the H0 prove that company owning dominant value flexibilities (CT) tend to relate to more and more the level of variety form the measurement applied to be compared to by a company owning dominant operation value (DM).

Kata kunci: Fleksibility, controll, decision maker, variety form the measurement.

 

 

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