Mengelola persaingan menuju pencapaian kinerja perusahaan perbankan yang berdaya saing

Muhammad Ikbal

Abstract


Tingginya ketidakpastian dalam perusahaan menuntut perusahaan untuk dapat beradaptasi dengan pengendalian internal sistem akuntansi manajemen di dalam perusahaan. Tujuan penelitian kami secara umum adalah mencoba menganalisis pengaruh antara tingkat persaingan yang tinggi terhadap perubahan MACS dan pendelegasian wewenang terhadap perubahan sistem akuntansi manajemen di perusahaan. Tujuan ketiga adalah untuk mengkaji perubahan MACS terhadap kinerja perusahaan dalam jangka panjang. Kami menggunakan sampel praktisi perbankan di seluruh Indonesia dengan menggunakan survei. Kuesioner yang disebarkan sebanyak 825 kuesioner, namun hanya 314 responden yang dapat digunakan untuk analisis lebih lanjut. Hasil penelitian menunjukkan bahwa kedua variabel ketidakpastian lingkungan dan pendelegasian wewenang berpengaruh positif dan signifikan terhadap perubahan MACS di perusahaan. Demikian juga perubahan MACS berpengaruh positif terhadap peningkatan kinerja perusahaan di masa yang akan datang. Untuk penelitian selanjutnya, kami menyarankan untuk meningkatkan kualitas penyebaran kuisioner agar coverage perbankan di Jawa dan Sumatera dapat dijangkau lebih baik dan lebih luas.


Keywords


Kompetisi; pendelegasian wewenang; perubahan sistem pengendalian akuntansi manajemen; kinerja perusahaan

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DOI: https://doi.org/10.30872/jinv.v18i4.12030

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