STRATEGI KOMPETITIF PENGARUH LINGKUNGAN TERHADAP HUBUNGAN SISTEM AKUNTANSI DENGAN KINERJA PERUSAHAAN PERBANKAN DI KOTA MEDAN

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James Ronald Tambunan
Dewi Sartika
Jimmy Tambunan

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ketidakpastian lingkungan dan strategi kompetitif terhadap hubungan sistem kontrol akuntansi dengan kinerja perusahaan perbankan di kota medan. Metode yang digunakan dalam pemilihan sampel adalah metode purposive sampling. Hasil penelitian menunjukkan adanya pengaruh secara parsial dan simultan hasil efektivitas ketidakpastian lingkungan yang diukur melalui persepsi top manajer terhadap hubungan sistem kontrol akuntansi dan kinerja perusahaan namun dapat memberikan isyarat bahwa ketidakpastian lingkungan yang dipersepsikan top manajer sesuai dengangan kondisi aktual.

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