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 SiNAU: Seminar Nasional Akuntansi UPn "Veteran" Jatim. Perkembangan Akuntansi Keperilakuan di Indonesia, 12 Juli 2012, UPN "Veteran" Jawa Timur.

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Abstract

This study aims to determine the effect of the role of the coat management information and contributing factors include the commitment of managers. soct control, both simultaneously and partially on the performance of SOE managers in Manufacturing in Indonesia. This research is causal (Explanatory research) that explain to all managers as members of population of 48 respondense are willing to do the study (popullation survey) at 28 stated-owned manufacturing in Indonesia. Revies the appropriate statistic used for the purpose of a casual link, using a structural model, which is a statistical technique Path Analysis. This model is intended to express the extent of the directly on their own, as well as simultaneously. The result show there is the simultaneous influence of the role of the cost management information, commitment of managers, and cost control on the performance of managers, while managers commitment there is no effect on the performance managers. keywords: cost management, commitment, cost control, and performance

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: SE, MSi,Ak Rusherlistyani Rusherlistyani
Date Deposited: 25 Jun 2018 04:06
Last Modified: 13 Jul 2020 07:10
URI: http://eprints.upnyk.ac.id/id/eprint/15415

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