Analisis hubungan antara management accounting practices (maps) dan firm performance (studi kasus pada perusahaan manufaktur di Surabaya)

Polii, Gloria (2018) Analisis hubungan antara management accounting practices (maps) dan firm performance (studi kasus pada perusahaan manufaktur di Surabaya). Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Masuknya MEA di Indonesia memberikan tanda kepada perusahaanperusahaan bahwa persaingan bisnis akan semakin ketat, persaingan ini harus diantisipasi oleh setiap perusahaan di Indonesia. Persaingan bisnis mendorong perusahaan untuk memperbaiki kinerja perusahaan agar dapat bersaing di era globalisasi. Kinerja Keuangan dan Non-Keuangan yang baik akan berdampak pada naiknya fungsi MAPs dalam perusahaan, dan begitupun sebaliknya MAPs yang baik akan berdampak pada Kinerja Keuangan dan Non-Keuangan dalam perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis hubungan antara MAPs dan Firm Performance pada perusahaan manufaktur di Surabaya. Jenis penelitian ini adalah penelitian kuantitatif. Metode pengumpulan data menggunakan studi pustaka dan kuesioner. Analisis yang digunakan adalah Pearson Correlation. Populasi dalam penelitian ini adalah Staff Accounting dan Finance (Low Management sampai dengan Top Management) pada perusahaan manufaktur di Surabaya. Sampel yang digunakan adalah Staff Accounting dan Finance (Low Management sampai dengan Top Management) yang sudah bekerja lebih dari satu tahun dan mempunyai latar belakang pendidikan Accounting dan Managerial Accounting. Hasil penelitian menunjukkan bahwa sembilan hipotesis terbukti, yaitu; Costing System, Budgeting System, Performance Measurement System (PMS), Strategic Management Accounting (SMA) mempunyai hubungan yang positif dengan Financial Performance dan Non-Financial Performance, sedangkan Decision Support System tidak mempunyai hubungan dengan Financial Performance, tetapi mempunyai hubungan yang positif dengan Non-Financial Performance / The entry of AEC in Indonesia gives a sign to companies that business competition will be more stringent, this competition must be anticipated by every company in Indonesia. Business competition encourages companies to improve company performance in order to compete in the era of globalization. Good Financial and Non-Financial Performance will have an impact on the rising functionality of MAPs within the company, and otherwise, good MAPs wiil have an impact on the Company’s Financial and Non-Financial Performance. The aim of this research is to analyze the relationship between MAPs and Firm Performance on manufacturing companies in Surabaya. This research is a quantitative research. Data collection methods used is literature study and questionnaires. Analyses in this research is using Pearson Correlation. The populations in this research are all Staff of Accounting and Finance (low management up to top management) on manufacturing companies in Surabaya. The samples used are Staff of Accounting and Finance (low management up to top management) who have worked for more than one year and have educational background in Accounting and Managerial Accounting Area. There are nine proven hypotheses, Costing System, Budgeting System, Performance Measurement System (PMS), Strategic Management Accounting (SMA) have relationship with Financial Performance and Non-Financial Performance, on the other hand Decision Support System does not releate to Financial Performance, but has relationship with NonFinancial Performance

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