Pengaruh Strategi Customization Terhadap Kinerja Perusahaan Melalui Penggunaan Karakteristik Informasi Sistem Akuntansi Manajemen yang Bersifat Broad Scope dan Aggregation
The Effect of Customization Strategy on Firm Performance through The Usefulness of Broad Scope and Aggregation Management Accounting System Information Characteristics
Abu Nizarudin*
This research examines whether customization strategy affects firm performance, and whether this effect can be mediated by the usefulness of broad scope and aggregation management accounting system information characteristics.
Research data are primary data collected by mailed survey method which is sending the questionnaires to marketing managers and production managers via post. There are 90 marketing managers and 45 production managers participating in this research. The data are analyzed by using SEM (Structural Equation Modeling).
The research finding shows that customization strategy doesnt affect firm performance, and this effect can be mediated by the usefulness of broad scope and aggregation management accounting system information characteristics.
Key Words: Customization, Broad Scope, Aggregation, firm performance, Management Accounting System
selengkapnya...
The Effect of Customization Strategy on Firm Performance through The Usefulness of Broad Scope and Aggregation Management Accounting System Information Characteristics
Abu Nizarudin*
This research examines whether customization strategy affects firm performance, and whether this effect can be mediated by the usefulness of broad scope and aggregation management accounting system information characteristics.
Research data are primary data collected by mailed survey method which is sending the questionnaires to marketing managers and production managers via post. There are 90 marketing managers and 45 production managers participating in this research. The data are analyzed by using SEM (Structural Equation Modeling).
The research finding shows that customization strategy doesnt affect firm performance, and this effect can be mediated by the usefulness of broad scope and aggregation management accounting system information characteristics.
Key Words: Customization, Broad Scope, Aggregation, firm performance, Management Accounting System
selengkapnya...