USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS:  PERAN PERUBAHAN LINGKUNGAN EKSTERNAL TERHADAP UPAYA PENINGKATAN  KINERJA PERUSAHAAN BUMD PEMERINTAH KOTA BANDUNG

Muhammad Dahlan

doi:10.24198/sosiohumaniora.v20i2.13215

USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS: PERAN PERUBAHAN LINGKUNGAN EKSTERNAL TERHADAP UPAYA PENINGKATAN KINERJA PERUSAHAAN BUMD PEMERINTAH KOTA BANDUNG

Muhammad Dahlan

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara Usefulness of Management Accounting Systems, perubahan lingkungan eksternal, dan kinerja perusahaan Badan Usaha Milik Daerah (BMUD) Pemerintah Kota Bandung, serta menguji pengaruh moderasi perubahan lingkungan eksternal terhadap hubungan antara Usefulness of Management Accounting Systems dan upaya peningkatan kinerja perusahaan. Penelitian ini menggunakan kuesioner lima (5) skala Likert dalam pengumpulan data sehingga terkumpul data selama bulan Juni 2017 sebanyak 64 pengguna jasa dari 7 BUMD sebagai sampel penelitian. Metode yang digunakan adalah Time Order Decision Johnson and Onwugbuzie’s (2004). Mengacu kepada Contingency Theory dan Moderate Regression Analysis (MRA), maka hasilnya adalah mengindikasikan: (1) terdapat hubungan positif dan signifikan antara variabel sistem akuntansi manajemen, perubahan lingkungan eksternal, dan kinerja perusahaan; (2) terdapat pengaruh positif dan signifikan variabel sistem akuntansi manajemen dan perubahan lingkungan terhadap kinerja perusahaan; dan (3) tidak ditemukan peran perubahan lingkungan eksternal terhadap hubungan antara sistem akuntansi manajemen dan kinerja perusahaan, atau berbeda dengan hasil penelitian terdahulu.

Keywords

Kebergunaan Sistem Akuntansi Manajemen, Perubahan Lingkungan Eksternal, Badan Usaha Milik Daerah, dan Kinerja Perusahaan.

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DOI: https://doi.org/10.24198/sosiohumaniora.v20i2.13215