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Pengaruh Intensitas Persaingan Pasar, Desentralisasi, Dan Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Unit Bisnis
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Institusion
Universitas Katolik Musi Charitas
Author
., Novita
Subject
H Social Sciences (General) 
Datestamp
2020-03-07 04:18:36 
Abstract :
This study aims to determine the effect of the intensity of market competition, decentralization, and the characteristics of management accounting information systems to business unit performance. Population and sample in this study is the marketing manager of developer companies in the city of Palembang Researchers conducted the survey by distributing questionnaires as a tool to obtain research data. Of the 41 questionnaires distributed, only 32 questionnaires were eligible to be processed in this study. Analysis begins with the validity and reliability, while hypothesis testing using the t test. Furthermore, statistical analysis using the Statistical Package for the application program the Social Science (SPSS) version 12.0. Then followed by multiple regression analysis. The results of the study it can be concluded that the intensity of market competition, decentralization, and the characteristics of management accounting information systems have a significant effect on the performance of the business unit because it has a significance value less than 0.05. 
Institution Info

Universitas Katolik Musi Charitas