PENGARUH INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA UNIT PERUSAHAAN : INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING

Abstract

The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises. There have been calls for research into the use of management accounting information under changing circumstances. This research reports the result of a study which offers an explanation for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of management accounting system information by managers as intervening variable. To asses the relationship data were collected from 36 managers product manufacturing food and bavarages with responses rate result 22.9%. The result indicate that intensity of market competition is a determinant of the use of management accounting information system which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizations which use information can effectively face competition in the market and thereby improve performance.