Wahyuni, Nanik, Triatmanto, Boge and Murdiansyah, Isnan (2020) Measurement of Organizational Performance: Empirical Evidence on Manufacturing Companies in Indonesia. In: 7th International Conference on Community Development (ICCD 2020), October 2020, Ho Chi MInh, Vietnam.
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Abstract
This study aims to measure organizational performance as the impact of environmental changes by considering
management accounting practices in manufacturing companies in Indonesia. This study develops contingency theory
and institutional theory as a basis for analyzing the effect of environmental changes on the performance of
manufacturing companies in Indonesia, both directly and indirectly, through changes in management accounting
practices, which is responsible for company performance. The sample is randomly determined by 149 managers.
Primary data using a questionnaire was collected by email, postal mail, or went directly to the manager. Data analysis
was performed with Partial Least Square (PLS). The results of this study found that environmental changes have no
effect on improving organizational performance, but environmental changes affect the change in management
accounting practices. In contrast, changes in management accounting affect organizational performance. It means that
changes in management accounting are able to mediate environmental changes to improve organizational performance.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Additional Information: | Boge Triatmanto NIDN: 0723036601 |
| Uncontrolled Keywords: | environment uncertainty, changes of management accounting practices, organizational performance 1. INTRODUCTION Company performance is one indicator of company success that must be measured, reported and accounted for by company management [1]. The main purpose of performance measurement is to encourage management to be more proactive in running their company, so that company goals can be achieved. Company performance can be measured using financial and non-financial performance. Financial performance measurement is a measurement method using financial measures that use financial ratios as a benchmark [2], focus on the short term, and measure past performance [3], but the results of these performance measurements are not sufficient as a basis for decision making, planning, and control for managers in conditions of high competition. The company's performance will be affected by environmental changes. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Manajemen |
| Depositing User: | Users 14 not found. |
| Date Deposited: | 03 Jul 2021 11:45 |
| Last Modified: | 01 Dec 2021 13:39 |
| URI: | https://eprints.unmer.ac.id/id/eprint/769 |
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