Pengaruh Informasi Akuntansi dan Ketidakpastian Tugas terhadap Kinerja Manajer
Abstract
The different between the previous result of research about the influence of accounting information and task uncertainty of manager behavior provide an impulse to do the research with some modification. The research was done to cooperative because cooperative has roles and functions in the development of potency and economic capability to increase welfare of the members cooperative and society at large. This research was designed to examine and explain empirically about the influence of behavior accounting and management accounting. Besides it contributes for the cooperative about factor influence of manager performance and the impulse of research in this field management accounting in the future. Cooperative manager in the Madiun regency were used as unit analysis in this research. The sampling method with the clustered sampling use two stages. The data were collected directly with questioner was a week after questioners have been given. Method of analysis used in this research is simple regression for alternative hypothesis 1 and multiply regression for alternative hypothesis 2. The collected data is reliable while based on validity test there are many statement from task uncertainty and manager performance. The simples regression analysis show that accounting information has the positive influence of manager performance. And multiply regression analysis show that two variable independent influence to variable dependent, accounting Information has the positive influence and task uncertainty has negative influence of manager performance.
Keywords
Full Text:
Download ArticleReferences
Belkaoui, Ahmed, 1986, Teori Akuntansi. AK Group. Yogjakarta.
Chia, Y.M, 1995, Desentralization, Management Accounting System (MAS) Information Characteristic and their Interaction Effect on Managerial Performance, Singapore Study, Journal of Businees Finance And Accounting, September, Hal. 811 – 830.
Govindarajan, Vijay, 1986, “Impact of Participation In The Budgetary Process On Managerial Attitudes and Performance: Universalistic and Contigency Perpectives.” Decisions Sciences, Vol. 17. Hal 496 – 516.
Hair. J.R., 1995, Multivariate Data Analysis With Reading, Prentince Hall. Englewood Clifft, New Jersey.
Hartman, Frank GH, 2000, “The Approprianteness of RAPM: Toward the further Development Theory,” Accounting Organization and Society, 25, Hal 451-482.
Hirst, Mark K, 1981, Accounting Information and The Evaluton of Subordinate Performance: A Situational Approach, The Accounting Review Vol.LXI no.4 October 1981. Hal 771-784.
Howard, Dick, 1997, Balanced Development East Java In The New Order, PT. Gramedia Pustaka Utama Jakarta.
Ishak, Muhammad, 1999, Akuntansi Sebagai Ilmu: Suatu Perubahan paradigma, Media Akuntansi No. 33/ VI Maret- April. Hal 8 – 12.
Mahoney, Thomas A., et.al,” Development of Managerial Performance, A research Approach, Shouth Western Publishing.
Milani, K, 1975, “The Relationship of Participation in Budget Setting to Industrial Supervisor Performance and Attitude: A Field Study”, The Accounting Review, April, Hal 133 – 143.
Mulyasari, Windu dan Sugiri, Slamet, 2004, Pengaruh Keadilan Persepsian, Komitmen Pada Tujuan, dan Job Relevant Information Terhadap Hubungan Antara Pengaggaran Partisipasif, SNA VII, Denpasar Bali Desember.
Rahayu, Isti, 2000, “AspekPerilaku Penganggaran Partisipasi.” Jurnal Akuntansi dan Auditing Indonesia, Vol. 3. No. 2 Desember, Hal 123-133.
Rao, Purba, 1996, “ Measuring Consumer Perceptions Throught Factor Analysis.” TheAsian Manager. February – March, Hal. 28-32.
Saleke, Andang, 1994, Pengaruh Penggunaan Informasi Akuntansi dan Ketidakpastian Pekerjaan (Task uncertainty) Terhadap Perilaku Manajer Pada Perusahaan Manufaktur di Jawa Timur. Tesis Program Pasca Sarjana Program Studi Akuntansi UGM (tidak dipublikasikan).
Salim Siagian, 1999, Peranan kewirausahaan Pengembangan Koperasi, Usahawan No. 07. TH. XXVIII, Juli. Hal 38-41.
Santoso, Singgih, 2000, Buku Latihan SPSS Statistik Parametrik, Penerbit PT. Elex Media Komputindo, Jakarta.
Sugiyono, 1999, Metode Penelitian Bisnis, Cetakan Pertama, CV. Alfabeta, Bandung
Syam, Fasli dan Kusuma, Indra Wijaya, 2000, Informasi Akuntansi, Ketidakpastian Tugas dan Perilaku manajer: Suatu Eksperimen Semu. Tesis Program Pasca Sarjana Program Studi Akuntansi UGM (tidak dipublikasikan).
Refbacks
- There are currently no refbacks.
Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id
Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License
View My Stats