Pengaruh ketidakpastian lingkungan dan strategi kompetitif terhadap hubungan sistem kontrol akuntansi dengan kinerja perusahaan perbankan di Kota Medan
DOI:
https://doi.org/10.54593/awl.v2i1.5Keywords:
lingkungan belajar, kinerja, kontrol akuntansi.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.
References
Anthony, R.N. dan Govindarajan, Vijay.1998. Mangement Control System.9th ed. Irwin McGrawhill.
Anthony, D. Dearden, J dan Bedford, N.M.(1991). Sistem Pengendalian Manajemen. Edisi ke-5. Penerbit Erlangga.
Bambang Riyanto L.S. 1999. “ The Effect of Attitude, Strategy, and Decentralization on the Effectiveness of Budget Participation”. Jurnal Riset Akuntansi Indonesia, Vol.2 No.2 Juli.
Belkoui,Ahmed.1986. Handbook of Management Control System , New York. Quorum Books.
Birnberg, Jacob. G. 1998.”Some Reflections on the Evolution of Organizational Control”. Behavioral Research in Accounting.Vol.10.pp. 27-46.
Brownell, P .1981. “Participation in Budgetting, Locus of Control and Organizational Effectiveness”. The Accounting Review. No.4.pp. 845-859.
__________ dan Merchant, K.1990.” The Budgetary And Performance Influences
Of Product Standardization And Manufacturing Process Automation”.
Journal of Accounting Research 28. pp. 29-44.
__________, dan Mercant, K.A.1990. “The Budgetary and Performance Influence of Product Standardization and Manufacturing Process Automation”. Journal of Accounting Research. No. 28. pp. 388-396.
Caillouet,A dan Lapeyre,B. 1992.“ The Importance of An AccountingInformation Syatem in the Strategic Management Process”.SAM Advanced Management Journal. pp.22-24.
Chenhall, R.H dan Morris, D. 1986. “The Impact of Structure, Environment, and Interdependence on The Perceived Usefulness of Management Accounting Systems”. The Accounting Review.Vol. 1. XI, No.1 pp. 16 – 35.
Cunningham,G.M. 1992. “ Management Control and Accounting Systemunder a Competitive Strategy”. Accounting ,Auditing,& Accountability Journal.Vol.5 pp. 85-102.
Dewar, R. dan Werbel, J. 1979. “ Universalitic and Contingency Predictions of Employee Satisfaction and Conflict”. Administrative Science Quaterly
September Vol.24. pp. 426-444
Dearden, J. 1987. “Measuring Profit Centre Managers”.Harvard Bussiness Review
September-Oktober pp.81-88.
Dent,J,F.1990.”Strategy, Organization and and Control : Some Possibilities for Accounting Research”, Accounting,Organizatins and Society.pp. 3-24.
Downey, H.K, Hellriegel,J.L, dan Slocum, J.W. 1975. “Environmental Uncertainty : The Construct and Applications”. Administrative Science Quarterly. 20 : 161-173.
Drazin, R. dan Van de Ven, A.H. 1985.”Alternative Forms of Fit in Contingency Theory”. Administrative Science Quarterly Vol. 30. pp. 514-539.
Duncan, K, Moores,K. 1989.” Residual Analysis : A Better Methodology for Contingency Studies in Management Accounting”. Journal Management Accounting Research Vol.1. pp. 89-103.
Fisher, J.G. 1998. “Contingency Theory, Management Control Systems and Firm Outcomes : Past Result and Future Directions”. Behavioral Research in Accounting Vol.10.pp.48-63.
Gerloff, E.A, Muir, N.K, dan Bodensteiner, W.D. 1991. “Three Components of Perceived Environmental Uncertainty : An Exploratory Analisys of The Effects of Aggregation”. Journal of Management 17 : 749-768.
Govindarajan, V.1984. “Appropriate ness of Accounting Data In Performance Evaluation”. Accounting, Organization, and Society. Vol.9 pp.125-135.
_________ dan Gupta, A.K. 1985. “Linking Control System to Business Unit Strategy : Impact on Performance. Accounting, Organization, and Society. Pp. 51-66.
_________ 1988. “A Contingency Approach to Strategy Implementation at the business – Unit Level : Integrating Administrative Mechanisms with Strategy”. Academy of Management Journal. Pp. 828- 853.
_________ dan Fisher,J. 1990. “Strategy, Control Systems Dan Resource Sharing
Effects On Bussines – Unit Performance“. Academy of Management Journal. 33. pp. 259-285.
Gordon, L dan Narayanan, V.K. 1984). “ Management Accounting Systems, Perceived Environment Uncertainty and Organizations Structure : An Empirical Investigation”. Accounting, Organizations, and Society 9 : 33-47.
Gupta, A.K and Govindarajan, V. 1984. “Business Unit Strategy, Managerial Characteristic, and Business Unit Effectiveness at Strategy Implementation”,Academy of Management Journal. pp.25-41.
Gujarati, D.1995. Basic Econometrics. 3rd ed.International Edition. McGraw-Hill.
Gul,F.A dan Chia, Y.M.1994.”The Effects of management accounting systems, perceived environmentaluncertainty and decentralization on managerial performance: Atest of a Three-Way Interactions”.Accounting, Organizations and Society Vol.19 pp. 413-426.
Harahap,Sofyan Syafri. 2001. Sistem Pengawasan Manajemen. Cetakan pertama. Pustaka Quantum.
Jaeger,A . 1983. “The Transfer of Organizational Culture Overseas An Approachto Control in the Multinational Corporation”. Journal of Business Studies.pp. 91-114.
Kalagnanam, S.S dan Lindsay, R.M. 1998. “ The Use of Organic Models of Control in JIT Firms : Generalising Woodward’s Findings to Modern Manufacturing Practices”. Accounting, Organizations, and Society 24 pp. 1-30.
Kaplan, R.S. 1984. “The Evolution of Management Accounting “.The Accounting
Review. pp. 390-418.
Khandwalla, P.N. 1972. “The Effect of Different Types of Competition on The Use of Management Controls”. Journal of Accounting Research. Pp.275-285.
Kren, Leslie.1997. The Role of Accounting Information in Organization Control : State of The Art. Behavioral accounting Research: Foundations and Frontiers. American Accounting Association.
Koberg, C.S dan Ungson,G.R. 1987. “The Effects of Environmental Uncertainty and Dependence on Organizational Structure and Performance : Acomparative Study”. Journal of Management Vol.13 N0.4. pp. 725-737
_____, dan Kerr, J.L. 1993. “The Effect of Behaviour Monitoring and Uncertainty on The Use of Performance – Contingent Compensation“. Accounting and Bussiness Research 23 : 159- 168.
Mak. Yuen Teen. 1989. Contingency Fit, Internal Consistency and Financial Performance. Journal of Business Finance & Accounting 16.2.Spring. pp.273-300.
Merchant, Kenneth A. 1984. “Influence on Departemental Budgetting An Empirical Examination of A Contingency Model “. Accounting , Organization, and Society. Vol.9. pp. 291-377.
________1981. “The Design of The Corporate Budgetting System : Influence on Managerial Behavior and Performance”. The Accounting Review. 56. pp. 813-827.
Miles, R.W. dan Snow ,C.C .1978. Organizational Strategy, Structure, and Process . New York : McGraw-Hill.
Miller, D and Friesen,P.H. 1982.” Innovation in Concervative and Enterpreneurial
Firms : Two Models of Strategic Momentum. Strategic” Management Journal. pp. 1-25.
Milliken,F.J. 1987. “Three Types of Perceived Uncertainty about The Environment :
State, Effect, and Response Uncertainty”. Academy of Management Review. 12 : 133-143.
Palmer,R.J.1992. “Strategic Goals And Objectives And The Design Of Strategic Management Accounting Systems”. Advances in Management Accounting
Vol.1 pp. 179-204.
Simons, R 1987. “Accounting Control System and Business Strategy : An Empirical Analysis”. Accounting ,Organizations,and Society. Pp.357-374.
________ 2000. Performance Measurement & Control Systems For Implementing. 7th ed. Prentice Hall.
Sisaye, Saleshi.1998. “An Overview of the Social and Behavioral Science Approaches in Mangement Control Research”.Behavioral Research in Accounting. Vol. 10. pp.12-25.
Smith, K.L. 1997. “ Management Control Syatems and Strategy : A Critical
Review”. Accounting Organizations and Society. Vol.22. No.2 pp. 207-232.
Tymon, Jr, W.G. Stout, D.E. dan Shaw K.N.1998. “Critical Analysis and Recommendations Regarding the Role of Perceived Environmental Uncertainty in Behavioral Accounting Research”. Behavioral Research in Accounting. Vol. 10 pp. 24 – 45.
Waterhouse,J.H dan Tiessen,P.1978.”The Contingency Framework for Management Accounting System Research”. Accounting, Organization, and Society.Vol.3. No.1.pp. 65-76.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 James Ronal Tambunan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
<p><a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png" alt="Creative Commons License" /></a><br /><strong>JURNAL WIDYA (awl)</strong> This work is licensed under a <a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license">Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License</a>.</p>
