ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLIBATAN DEPARTEMEN AKUNTANSI DAN KECANGGIHAN SISTEM AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN OUTSOURCING (Studi Empiris pada PT PLN APJ Tegal)

Abstract

This study aims to examine the degree of accounting department involvement in outsourcing decisions-making and the sophistication of accounting system in outsourcing decision-making units of the branch office and identify factors affecting accounting department involvement in outsourcing decisionmaking and sophistication of accounting system in outsourcing decision-making units of the branch office. Based on the Management Accounting researched by Dawne Lamminmaki (2008), with two dependent variables and three independent variables. Using survey questionnaire from managers and three supervisor from each branch office units in PT PLN (Persero) APJ Tegal and regression-path analysis in SPSS 16. The Accounting Management dimensions (number of customers, number of customers claim, degree of respondent education) are collectively analyzed in relation to the accounting department involvement in outsourcing decision-making and the sophistication of accounting system in outsourcing decision-making. The number of customers was a positive and significant factor affecting the accounting department involvement in outsourcing decision-making and the sophistication of accounting system in outsourcing decision-making. The number of customers claim was a negative and significant factor affecting the accounting department involvement in outsourcing decision-making and the sophistication of accounting system in outsourcing decision making. The degree of respondent education was a positive and insignificant factor affecting the accounting department involvement in outsourcing decision-making and the sophistication of accounting system in outsourcing decision-making.