The Relationship between Intensity of Competition, Delegation of Authority, Management Accounting and Control Systems Changes, Organizational Performance (Empirical Study in Manufacturing Companies Listed in Indonesian Stock Exchange)

Fuadah, Luk Luk and Nasir, Muhammad and Isgiyarta, Jaka (2014) The Relationship between Intensity of Competition, Delegation of Authority, Management Accounting and Control Systems Changes, Organizational Performance (Empirical Study in Manufacturing Companies Listed in Indonesian Stock Exchange). In: Malaysia Indonesia International Conference on Economics, Management and Accounting, 10-11 November 2014, Bangi Kuala Lumpur.

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    Abstract

    The aim of this study is to investigate the relationship between intensity of competition and organizational performance through delegation of authority, changes in management accounting and control systems. Data of this study was collected from survey to chief financial officers or controller or accounting manager from manufacturing companies listed on the Indonesian Stock Exchange. From 477 questionnaires were distributed and 115 respondents were returned, only 108 respondents used in data analysis. This study used Structural Equation Model (SEM) by using AMOS 19 program software. The findings from this study showed that the intensity of competition and organizational performance was not significance. However, other results from the relationship among intensity of competition, delegation of authority, management accounting and control systems changes, and organizational performance have positive relationship and significance.

    Item Type: Conference or Workshop Item (Paper)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Mrs Lukluk Fuadah
    Date Deposited: 08 Jul 2015 21:25
    Last Modified: 08 Jul 2015 21:25
    URI: http://eprints.unsri.ac.id/id/eprint/5599

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