PERAN INFORMASI MANAJEMEN BIAYA DAN FAKTOR PENDUKUNG TERHADAP KINERJA MANAJERIAL PADA BUMN

Pasaribu, Hiras and Rusherlistyani, Rusherlistyani (2012) PERAN INFORMASI MANAJEMEN BIAYA DAN FAKTOR PENDUKUNG TERHADAP KINERJA MANAJERIAL PADA BUMN. In: Prosiding Seminar Nasional Akuntansi UPN “Veteran” Jawa Timur - SINAU, 12 Juli 2012, Jawa Timur.

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Abstract

Abstract This study aims to determine the effect of the role of cost management information, and contributing factors include the commitment of managers, cost control, both simultaneously and partially on the performance of SOE managers in Manufacturing in Indonesia. This research is causal (explanatory research) that menjenjelaskan to all managers as members of a population of 48 respondents are willing to do the study (population surveys) at 28 state-owned manufacturing in Indonesia. Review the appropriate statistics used for the purpose of a causal link, using a Structural Model, which is a statistical technique Path Analysis (Path Analysis). This model is intended to express the extent of the influence of these variables to variable causes an effect, either directly on their own, as well as simultaneously. The results show there is the simultaneous influence of the role of cost management information, the commitment of managers, and cost control on the performance of managers, while managers' commitment there is no effect on the performance of managers. Keywords: cost management, commitment, cost control and performance

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Keywords: cost management, commitment, cost control and performance
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HG Finance
Depositing User: Dr.MSi Akt Hiras Pasaribu
Date Deposited: 25 Aug 2020 07:26
Last Modified: 25 Aug 2020 07:26
URI: http://eprints.upnyk.ac.id/id/eprint/23483

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