Judul Jurnal (SNA 14): INOVASI PRODUK DAN PROSES ; IMPLIKASI AKUNTANSI MANAJEMEN LINGKUNGAN (Studi pada Manajer Perusahaan Manufaktur di Banten)

Penulis: Budi Ramadhani, Munawar Muchlish, SE.,Ak, M.Si, Elvin Bastian, SE, M.Si (FE Universitas Sultan Ageng Tirtayasa, Banten)

Abstrak

Peningkatan kesadaran tentang isu-isu lingkungan telah mendorong organisasi untuk menggunakan akuntansi manajemen lingkungan (AML), yang telah dikatakan untuk memberikan banyak manfaat bagi pengguna, termasuk peningkatan inovasi. Penelitian ini bertujuan untuk menguji hubungan antara strategi sebagai variabel anteseden AML, akuntansi manajemen lingkungan (AML), dan inovasi produk dan proses inovasi sebagai variabel konsekuensi dari AML.

Data dikumpulkan dari 270 manajer perusahaan manufaktur di Banten dengan purposive sampling. Hipotesis ini dianalisis menggunakan Structural Equation Model (SEM) dengan Program AMOS (Analisis Struktur Momen) versi 7.0.

Hasil penelitian menunjukkan bahwa ada hubungan positif antara strategi prospektor dan akuntansi manajemen lingkungan (AML), ada hubungan positif antara akuntansi manajemen lingkungan (AML) dan kedua dari inovasi produk dan proses inovasi, dan ada hubungan negatif antara strategi dan baik dari inovasi produk dan proses inovasi. Penelitian ini menggunakan R & D usaha, ukuran, dan industri sebagai variabel kontrol, dan hanya industri yang memiliki hubungan positif dengan akuntansi manajemen lingkungan (AML).

Keywords: Environmental management accounting, Innovation, Corporate strategy, AMOS

Hipotesis

  • H1 : Terdapat hubungan positif antara strategi prospector dan penggunaan Akutansi Manajemen Lingkungan (AML).
  • H2a: Terdapat hubungan positif antara penggunaan AML dan inovasi produk.
  • H2b: Terdapat hubungan positif antara penggunaan AML dan inovasi proses.
  • H3a: Terdapat hubungan positif antara strategi prospector dan inovasi produk.
  • H3b: Terdapat hubungan positif antara strategi prospector dan inovasi proses.

Simpulan

Penggunaan akuntansi manajemen lingkungan (AML) membantu organisasi untuk mengenali pengaruh lingkungan dari aktivitas operasional mereka (Ferreira et al.,2010). Beberapa studi kasus menguraikan secara singkat manfaat yang berhubungan dengan penggunaan AML (Bennet et al., 2003; Burritt et al., 2002; de Beer dan Friend, 2006; Gibson dan Martin, 2004; Hansen dan Mowen, 2005).

Secara keseluruhan hasil penelitian ini mendukung dimensi akuntansi manajemen lingkungan (AML) yang dapat meningkatkan inovasi produk dan inovasi proses. Penelitian ini memberikan sudut pandang tentang bagaimana strategi memungkinkan perusahaan untuk mencapai akuntansi manajemen lingkungan (AML) yang lebih efektif dalam mendesain tujuan perusahaan berkaitan dengan inovasi baik inovasi produk dan inovasi proses.

VIP Member Download (Login to download)

020
1006.7 KiB
Details...

File ini hanya bisa diakses oleh VIP Member (Donatur)download jurnal akuntansi
Download Contoh Jurnal

VIP Member Download (Login to download)

AKMEN 22
667.7 KiB
Details...

File ini hanya bisa diakses oleh VIP Member (Donatur)download jurnal akuntansi
Download Contoh Jurnal

The Impact of Target Setting on Managerial Motivation and Performance

Amalia Rachma Sari

Universitas Islam Sultan Agung, Semarang

amaliarachmasari@gmail.com

Muhammad Jafar S.

Universitas Islam Sultan Agung ,

Semarang mjafarsyah@yahoo.com

[Jurnal Akuntansi Manajemen – SNA 13]

ABSTRACT

This research has done examining managerial perceptions of the relationship between target setting system (TSS) and managers’ attitudes and behavior. On the basis of the Expectancy-Valence (E-V) theory of motivation, a model is developed and a number of propositions are advanced about the interactive effect of participation, target attainability, target specificity and commitment on managerial motivation and performance. We set this research by using a partial least squares (PLS) methodology, there are 47 samples, was collected directly and used clustered random sampling.

The perceptions of 47 middle managers in a Central Java manufacturing companies are analysed. The results partially support the model. They show that participation tends to affect the perceived commitment to the targets directly, through the perceived commitment tends to managers’ performance. Target specificity has a significant influence to be attainable for setting the targets, however, target attainability doesn’t have a significant influence on managers’ motivation and subsequent performance. Further, managerial perceptions of the specificity and attainability of targets appear, not to contribute to target commitment, which have a negative effect on managers’ performance.

Overall, the study’s findings are different from the consistence of conclusions of goal setting theory about the motivational potential to be attainable on performance targets. However, as well as with the literature on the participation in the target setting process has important implications for the way targets are set within the performance measurement, evaluation and reward system (PMERS).

Keyword : middle management motivation, incentives, target setting, performance.

Management control theory prescribes that the motivational impact of any incentive scheme for middle managers depends largely on the correlation of the ex-post measurement and evaluation of managerial performance with a desirable reward carries some value for managers (Hopwood, 1976; Otley, 1987; Kominis and Emmanuel, 2007).

Within agency theory, the conflict of interests and goals between the self-interested middle managers and the organisation is considered to be bridged through performance-related contracts (Baiman, 1982, 1990). That is tightly fastened systems of performance measures, which identify the scopes that are essential for the organisation?s success , such as targets, which define the organisationally desirable level of achievement in all these essential parts ; and rewards, which are expected to stimulate managers? motivation and performance.

However, we see (Locke et al., 1988; Locke and Latham, 1990) argue that there is a different argument that the majority of people are innately goal-oriented, even when target achievement is not linked with monetary rewards, widely spread in the organisational behavior literature, this is based on the fundamental premise may serve as an external standard against which personal success is judged (Merchant, 1989), it means that through which the individual?s conscious intentions are channelled and motivation is activated (Latham and Yukl, 1975). ….

VIP Member Download (Login to download)

AKMEN 05
414.6 KiB
Details...

File ini hanya bisa diakses oleh VIP Member (Donatur)download jurnal akuntansi
Download Contoh Jurnal

CORPORATE CONTROL AND FIRM PERFORMANCE: DOES THE TYPE OF OWNERS MATTER?

Muhammad Agung Prabowo*

Universitas Sebelas Maret, Surakarta, Indonesia

[Jurnal Akuntansi Manajemen Internasional – SNA 13]

Abstract:

The paper extends the ownership study by examining the different types of large shareholders in relation to its impact on organizational outcome in Indonesia using a dataset consisting of 190 non-financial companies listed in Jakarta Stock Exchange in 2002. The study investigates the effect of family ownership, foreign blockholder, domestic institutional shareholders, and the board of directors on firm performance. The results confirm the different impact of different large shareholders type on firm performance. Controlling family ownership is more likely to exacerbate agency problems while the presence of foreign investor is related to superior firm performance. Domestic blockholders is insignificantly related to firm performance. However, the interaction effect between family and domestic blockholders ownership is negatively related to firm performance, offering empirical evidence to the existence of interlocking blockholders in Indonesia to deprive minority shareholders from their rights.

Keyword: Corporate Governance, Large Shareholders, Board Structure, Firm Performance JEL Classification: G32, G35

The structure of corporate ownership has been argued as being is the most important dimension of governance mechanism as it determines the distribution of control among contracting parties. The structure forms the nature of agency conflict specific to the firm and accordingly the very purpose of corporate governance portfolio adopted by the firm (Shleifer & Vishny 1997). In the dispersed firms, agency problem is related to the conflict between insider manager and outside shareholders. In contrast, the problem stems from utility maximizing behaviour of majority shareholders that diverges from those of minority shareholders whenever the corporate ownership is concentrated.

Traditionally, the structure incorporates the level of shareholding and the type of large shareholders. The level of shareholding has been claimed as potentially helping to create the convergence of interest between those of agent and principal (Jensen & Meckling 1976). However, higher shareholding provides majority owners with sufficient voting power to entrench themselves that leads to the expropriation of minority shareholders associated with the private benefit of control (La Porta et al. 1999; La Porta et al. 2000; Claessens et al. 2002). The type of large shareholders has been associated with different demand of governance configuration that potentially that results in different organizational outcome (Johnson & Greening 1999; Dahlquist & Robertsson 2001; Jiambalvo, Rajgopal & Venkatachalam 2002; Gillan & Starks 2003)…..

VIP Member Download (Login to download)

AKMEN 31
600.0 KiB
Details...

File ini hanya bisa diakses oleh VIP Member (Donatur)download jurnal akuntansi
Download Contoh Jurnal

PERAN KEPEMIMPINAN DALAM PENCAPAIAN KINERJA ORGANISASI MELALUI BUDAYA, STRATEGI, DAN SISTEM AKUNTANSI MANAJEMEN ORGANISASI

Christina Yuliana, SE, MSi

(Dosen Unika Atma Jaya Jakarta dan Mahasiswa PIA S3 FE-UI)

[Jurnal Akuntansi Manajemen – SNA 13]

Abstract

Research about leadership style haven’t give conclusive result until now. Several researcher have found that leadership has essential influence and direct relation to organizational perfomance, meanwhile the other found different. The unconsistent result may be caused the researcher did not involve suitable variable. Therefore, is necessary to build a study about leadership and performance that more comprehensive by involves contextual variable (culture, strategy, and management accounting system) and considering direct and indirect relationship among those variables as a part of a dynamic organizational body.

This research use primary data via questionnaire with 223 respondent of 93 enrolled manufacturing business at Indonesian Stock Exchange 2009. Using structural equation with LISREL 8.8., the result point out that leadership style not influence organizational performance directly, but influence organizational culture and strategy. Organizational culture influence organization strategy, organization strategy influence management accounting system, and management accounting system influence organizational performance. Leadership not influence accounting management system directly, but intermediating by other variable, which is organization strategy. One thing that is surprises, organization strategy not influence organizational performance directly, but must be backed up by management accounting system. This result point out the central role of management accounting system in organisational performance achievement.

Contribution of this result is a conceptual model that capture internal process from leadership style to organizational performance via contingency variable, which are: culture, strategy, and management accounting system. Besides, also give empirical evidence to stakeholders (investor, shareholders, employee, supplier) about leadership style focus in accommodating stakeholders’ interest. By knowing that, stakeholders will get a guidance about leaders priority in allocating corporate resources in order to achieve organizational performance.

Keyword: leadership, culture, strategy, management accounting system, perfomance

Leadership has been a long debate and discussion. Until now, research on leadership still does not give conclusive results. Some researchers found that the leadership has an important and direct influence on the performance of an organization (Katz and Kahn, 1978; Peters and Waterman, 1982; Elenkov and Manev, 2005), whereas other authors doubt that the leadership has a substantial and direct effect on the performance of the organization but depends on factors that are beyond the power of leaders such as economic conditions, market conditions, government policies, and technological change. (Meindl, Erlich, Duderich, 1985; Pfeffer, 1977b).

A number of large companies outside Indonesia, such as: Google Inc., Microsoft, Enron, Circle K’s, Xerox, Bank of America, MicroStrategy, and IBM, indicate a role of leadership style on the performance of the organization either directly or indirectly. Several large companies in Indonesia, such as: Indofood Sukses Makmur, Unilever Indonesia, Astra Group, Indomobil, Sinar Mas also demonstrate the role of corporate leaders in achieving organizational performance through culture, strategy, organizational management and accounting system which can be viewed on the company’s annual report them.

Research conducted by Schein (2004) regarding the psychology of organizational leadership found a strong connection between the actions of executive leadership and organizational culture. Leadership plays an important role in the planning and development of corporate strategy (Yukl, 2006; Pratt, 2004). Different leadership styles were also influenced how managers use and develop data systems and accounting firms (Hopwood, 1974; Jansen, 2008). The relationship of leadership style and management accounting systems can be seen in several companies in Indonesia.

VIP Member Download (Login to download)

AKMEN 35
414.3 KiB
Details...

File ini hanya bisa diakses oleh VIP Member (Donatur)download jurnal akuntansi
Download Contoh Jurnal

Pengaruh Profitabilitas, Leverage, dan Growth Terhadap Kebijakan Dividen dengan Good Corporate Governance sebagai Variabel Intervening

INDAH SULISTIYOWATI
RATNA ANGGRAINI
TRI HESTI UTAMININGTYAS

Universitas Negeri Jakarta

[Jurnal Akuntansi Manajemen – SNA 13]

Abstract

The purpose of this study is to prove the indirect effect of profitability measured by ROA (X1), leverage measured by DER (X2), and growth as measured by the growth of assets (X3) on dividend policy as measured by the dividend payout ratio (Y) through good corporate governance as measured by scores CGPI (X4). This research also adds control variables such as age and type of industrial companies.

The population in this study are included in the rating companies CGPI 63 companies in 2006, 2007, and 2008 (pooled data). The sample selection is done with less use of purposive sampling techniques and criteria used by 31 companies selected. Analysis of the data used is multiple linear regression to identify independent variables that influence the dependent variable and path analysis to detect whether an indirect relationship through good corporate governance.

The test results showed that partially or simultaneously all the independent variables and control variables didn’t have significant effect on dividend policy and the implementation of good corporate governance. The implementation of good corporate governance is also not proved influential as an intervening variable.

Keywords: Profitability, Leverage, Growth, Good Corporate Governance, and Dividend Policy

****

One of the goals of a company is to improve the welfare or to maximize shareholder value by increasing the value of the company. Increasing corporate value can be achieved if the company is able to operate with achieving the targeted profit. Through the company’s profits will be able to provide dividends to shareholders, increase the company’s growth and continued survival.

Ownership in companies owned by public or community at large, dividend policy has a significant influence for investors and companies that will pay dividends. In investing, investors want a return on investment (return) either in the form of profits distributed as dividends given company as they have invested in that company as well as to increase the capital income (capital gains).

For some companies, dividends are considered burdensome because the company must always provide the amount of cash in a relatively permanent to pay dividends in the foreseeable future. Companies that do not have the funds but must still issue a dividend may result in reduced funding for its investment needs that require additional capital by issuing new shares or make loans to other parties.

While on the one hand, the general business world dominated by a group of family owned companies where the entire board and management of familial and also managed the majority shareholding held by a particular family. Indonesia as one of them, about 90% of companies that went public on the Indonesia Stock Exchange (IDX) is owned by a certain family (Suherli, 2004). Indicators show that the characteristics of listed companies in Indonesia are still run by the owner of the first and second generation.

Research based IDX, there are indications that the conflict of interest where a conflict of interest in the management of the majority shareholder with various third parties such as suppliers, agents and the like do not put the company in a favorable position in which the majority shareholders and management that is owned by family members more dominant in management decisions (Daniri, 2006). …