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PENGARUH INTENSITAS KOMPETISI PASAR TERHADAP KINERJA MANAJER UKM MELALUI INFORMASI SISTEM AKUNTANSI MANAJEMEN

E-Jurnal Ekonomi dan Bisnis

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Title PENGARUH INTENSITAS KOMPETISI PASAR TERHADAP KINERJA MANAJER UKM MELALUI INFORMASI SISTEM AKUNTANSI MANAJEMEN
 
Creator Alliyah, Siti
Hidayat, Riskin
 
Subject intensity of market competition, Management Accounting System (MAS), information performance of SMEs managers
 
Description This research aims to test the effect of the intensity of market competition on the performance of SMEs managers through the Management Accounting System (MAS) information. This research use survey method with sampel is Small and Medium Enterprises (SMEs) in Kabupaten Rembang, with cluster sampling obtained sample 207 SMEs. Analysis of the data using Path Analysis. Result of research refer that intensity of market competition have an influence on significant positive to MAS and MAS have an influence on significant positive to the performance of SMEs managers, but the intensity of market competition is not significant positive effect on the performance of SMEs managers. This suggest that SAM can mediate the relationship between the intensity of market competition with the performance of SMEs managers.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2015-09-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/15178
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME 04.NO.08.TAHUN 2015
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/15178/10057