Inovasi dan praktik akuntansi manajemen saat ini = Current Management Accounting Innovations and Practices

Putri, Mutia Nada (2021) Inovasi dan praktik akuntansi manajemen saat ini = Current Management Accounting Innovations and Practices. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini membahas mengenai perkembangan praktik akuntansi manajemen saat ini. Variabel independen yang digunakan dalam penelitian ini diantaranya adalah hierarki organisasi, desain sistem, kinerja perusahaan, ukuran, dan usia perusahaan dan variable dependen adalah inovasi akuntansi manajemen. Inovasi sistem akuntansi manajemen menjadikan bisnis baru berkembang lebih cepat. Sejauh yang diketahui peneliti, masih belum ada penelitian yang menganalisis perkembangan praktik akuntansi manajemen saat ini di Indonesia. Penelitian ini dilakukan pada perusahaan yang berada di Jakarta sebanyak 79 perusahaan. Penelitian ini menggunakan motede penelitian oneway anova dan menganalisis responden dari kuesioner. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan pada desain organisasi, kinerja dan ukuran perusahan terhadap inovasi sistem akuntansi manajemen, tetapi tidak pada hirarki perusahaan dan usia perusahaan. / This study discusses the development of current management accounting practices. The independent variables used in this study include organizational hierarchy, system design, company performance, size, and age of the company and the dependent variable is management accounting innovation. Management accounting system innovation makes new businesses grow faster. As far as the researcher is concerned, there is still no research that analyzes the current development of management accounting practices in Indonesia. This research was conducted on 79 companies located in Jakarta. This study uses a one-way ANOVA research method and analyzes respondents from a questionnaire. The results of this study indicate that there are significant differences in organizational design, performance, and company size on management accounting system innovation, but not on company hierarchy and company age.

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