Zuhroh, Diana ORCID: https://orcid.org/0000-0002-5659-283X and Werdiningsih, Sri (2016) Model Keselarasan Kontinjensi Dan Hubungannya Dengan Kinerja Unit Bisnis. Jurnal Akuntansi Dan Perpajakan, 2 (1). pp. 31-47. ISSN 2721-3692

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Abstract

This research was designed to obtain empirical evidence about the effect of the fit of competitive strategies, management accounting systems and information technology systems on business unit performance. Fit models that built in this research was based on previous researches that company that implements low cost strategy tends to practice the traditional management accounting systems and require the support of automation information technology systems. Conversely, company that implements differentiation strategy tends to implements strategic management accounting system and require the support of enabler information technology systems. The research method used was a survey by sending questionnaires to the respondents: the financial manager or internal auditor of a manufacturing company. Analysis of the data used Analysis of Variance (ANOVA). Results obtained from the analysis of the data are: 1). for financial performance, there is no difference for low cost business units, differentiation business units and misfit business units, 2) the customer performance of differentiation business units are higher than misfit business units and significantly difference. The conclusion of this research are: empirical evidence for low cost business units did not support contingency theory, while for customer performance of differentiation business units supported this theory.

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