Pengaruh Activity Based Costing Terhadap Kinerja Organisasi
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Institusion

Universitas Katolik Musi Charitas

Author

Wijaya, Helmi

Subject

H Social Sciences (General) 

Datestamp

2021-02-20 01:34:31 

Abstract :
This research was conducted in order know influence in the Activity Based Costing toward Organization Performance in firms manufacturing in Palembang. The Activity Based Costing variable were measured by seven indicators, namely top management support, competition, performance evaluation and compensation, training, resources, consesus and clarity of objective, and non-accounting ownership. The Organization Performance variable measured by four indicators, namely customer perspective, internal business process perspective, learning & growth perspective, and financial perspective. The data in this research was qualitative data, which were can be measured with Linkert scale with one to five points. The sample of the research were 33 firms in Palembang that use Activity Based Costing. The result of hypothesis testing use simple analysis regression method with SPSS 20.0, the result showed that Activity Based Costing have influence toward Organization Performance. 

File :
EA-2015-111231-cover.pdf
EA-2015-111231-abstract.pdf
EA-2015-111231-complete.pdf
EA-2015-111231-summary_id.pdf
EA-2015-111231-tableofcontent.pdf
EA-2015-111231-chapter1.pdf
EA-2015-111231-chapter2.pdf
EA-2015-111231-chapter3.pdf
EA-2015-111231-chapter4.pdf
EA-2015-111231-conclusion.pdf
EA-2015-111231-reference.pdf
EA-2015-111231-attachment.pdf