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 Perkembangan Akuntansi Keperiakuan Indonesia, 12 Juli 2012, Gedung Giri Pasca UPN Jawa Timur Surabaya.
Full text not available from this repository.Abstract
This study aims to determine the effect of the role of cost management information, and factors include the commitment of managers, cost control, either simultaneously or partially on the performance of managers in Manufacturing Enterprises in Indonesia. This study is a causal (research description) are explained to all managers as members of a population of 56 respondents ale wiling to do the study (population surveys) at 28 manufacturing businesses in Indonesia. Review of proper statistics used for the purpose of a causal link, using the 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 due to variable causes both simultaneously and partial. The results showed the role of cost management informatioq and managers'commitment to simultaneously control costs have a significant effect on the performance of managers. Partially demonstrated, the role of cost management information and control costs significantly influence the performance Of mallagers, while managets' commitment does not affect the performance of managers. Key words: Cost management, Commitnrent, Cost control and Performance
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | ost management, Commitnrent, Cost control and Performance |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 01 Jul 2020 08:58 |
| Last Modified: | 01 Jul 2020 08:58 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22940 |
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