PENGARUH PENERAPAN SISTEM AKUNTANSI MANAJEMEN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL BANK
DOI:
https://doi.org/10.25139/jaap.v2i2.1393Abstract
Tujuan penelitian untuk mengetahui (1)pengaruh penerapan sistem akuntansi manajemen terhadap kinerja manajerial; (2) pengaruh budaya organisasi terhadap kinerja manajerial bank.Periode penelitian Februari sampai dengan Juli tahun 2016. Responden penelitian ini adalah pimpinan cabang bank kategori BUKU 4 di Jakarta.Analisis menggunakan regresi cross section dan uji validitas serta uji reliabilitas. Hasil penelitian menunjukan bahwa model yang digunakan dalam penelitian ini layak untuk menjelaskan kinerja manajerial, dimanapenerapan sistem akuntansi manajemen terhadap kinerja manajerial berpengaruh positif walaupun tidak terlalu signifikan dan budaya organisasi berpengaruh negatif terhadap kinerja manajerial.
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Cooper, R; Slagmuller, R.,1998. “Strategic Cost Management Integrating Activity-Based Costing and Economic Value Addedâ€. Management Accounting Journal, January
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Robbins, S P; Judge, T A.2013. “Organizational Behaviorâ€. Fifteenth Edition, Prentice-Hall International Inc.
Robbins, S P., 2001. “Organizational Behaviorâ€. 9th Edition, Prentice-Hall International Inc..
Sekaran, U., 2013. “Research Methods For Business: A Skill Building Approachâ€. Six Edition, Wiley.
Sekaran, U. 2000. “Research Method for Bussiness, a Skill Building Approachâ€. Third Edition, John Wiley and Sons Inc.
Spicer, B H., 1992. “The Resurgence of Cost and Management Accounting: A Review of Some Recent Developments in Practice, Theories and Case Research Methodsâ€, Management Accounting Research. Pp 1-37.
Tyndall, G R., 1988. “Obstaining Better Information to Control Freight Costs: SomeGuidelinesâ€. Cost Management Journal. Pp 37-60.
Vitale, M;Mavrinac, S C;Hauser, M., 1994: “New process/financial scorecard: A strategic performance measurement systemâ€, Planning Review; pg. 12-18
Bank Indonesia. Peraturan Bank Indonesia Nomor 14/26/PBI/2012 tentangkegiatan usaha dan jaringan kantor berdasarkan modal inti bank. Lembaran Negara Republik Indonesia Tahun 2012 Nomor 124, Tambahan Lembaran Negara Republik Indonesia Nomor 5384.
--------------------. Peraturan Bank Indonesia Nomor 10/15/PBI/2008 tentang Kewajiban Penyediaan Modal Minimum Bank Umum. Lembaran Negara Republik Indonesia Tahun 2008 Nomor 135, Tambahan Lembaran Negara Republik Indonesia Nomor 4895.
--------------------. Peraturan Bank Indonesia Nomor 13/1/PBI/2011 tentang Penilaian Tingkat Kesehatan Bank Umum. Lembaran Negara Republik Indonesia Tahun 2011 Nomor 1. Tambahan Lembaran Negara Republik Indonesia Nomor 5184.
Banker, R; Potter, G; Schroeder, R. 1993. “Eporting Manufacturing Performance Measures to Workers: An Empirical Studyâ€. Journal of Management Accounting Research: pp33-35.
Chenhall, R H;Morris, D., 1994. “The Impact of Structure. Environment and Interdependence on the Perceived Usefulness of Management Accounting Systemâ€. The Accounting Review. pp 16-35.
Chuttipattana, N; Faridahwati M S. 2010. “Organizational Culture as a moderator of the personality-managerial competency relationship A study of primary care managers in SouthernThailandâ€. College of business Universiti Utara Malaysia. Kedah. Malaysia.
Cooper, R; Slagmuller, R.,1998. “Strategic Cost Management Integrating Activity-Based Costing and Economic Value Addedâ€. Management Accounting Journal, January
Corte´s, E C; Moliner, J P; Tarı, J J; Azorı´n, J F M. 2007. “TQM, managerial factors and performance in the Spanish hotel industryâ€. Departement of Business and Management University of Alicante. Alicante. Spain.
Dauhan, J., 2013. “Total Quality Management, Budaya Organisasi pengaruhnya terhadap Kinerja Manajerial PT PLN Area Suluttenggo Manadoâ€. FE Universitas Sam Ratulangi. Manado.
Ferdinand, A., 2014. “MetodePenelitianManajemenâ€.Edisi5.BadanPenerbitUniversitasDiponegoro.
Fahmi, I., 2011. “Manajemen Kinerjaâ€. Alfabeta, Bandung.
Fitriyah, H; Ningsih, L C., 2013. “Karakteristik Total Quality Management (TQM) dalam mempengaruhi Kinerja Manajerialâ€. FE Universitas Muhammadiyah Sidoarjo. Sidoarjo.
Ghozali, I.,2011.“Aplikasi Analisis Multivariate Dengan Program IBM SPSS 20â€. Badan Penerbit Universitas Diponegoro, Semarang.
Gibson, J L; Ivancevich, J M;Donnelly, J H;Konopaske, R.,2012, “Organizations :Behavior, Structure, Processesâ€, Fourteenth Edition, Richrad D. Irwin.
Gujarati, D M., 2004. “Basic Econometricsâ€. Fourth Edition, McGraw-Hill.
Hall M; Smith D; Langfiled S K., 2005. “Accountant’s Commitment to Their Profession: Multiple Dimensions of Professional Commitment and Opportunities for Future Researchâ€. Behavioral Research in Accounting, Vol. 17.
Hansen, D R; Mowen, M M., 2003, “Management Accountingâ€, sixth edition, South-Western, America.
Ittner, C;Larcker, D F., 1995. “Total Quality Management and The Choice of Information and Reward Systemsâ€. Journal for Accounting Research (Supplement), pp 1-34.
Ittner, CD; Larcker, D F. “Innovations in Performance Measurement: Trends and Research Implicationsâ€http:\\www.ssrn.com,
Jensen, M; Meckling, W H., 1976.“The Theory of the Firm: Managerial Behavior, Agency Cost, and Ownership Sructureâ€, Journal of financial Economic 3, No. 4. pg. 305-360.
Kurnianingsih, R; Indriantoro, N., 2000. “Pengaruh Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Keefektivan Penerapan TQM. Study Empiris Pada Perusahaan Manufaktur di Indonesiaâ€. Simposiun Nasional AkuntansiVI. Surabaya. Pp. 227-248.
Mahoney, T A; Jerdee, T H; Carroll, S J. 1965. “The jobs of managementâ€. Industrial Relations 4.
Malina, M A;Selto, FH., 2005,â€Choice and Change ofMeasuresIn Performance Measurement Modelsâ€, 2nd Annual Acquisition Research Symposium of the Naval Postgraduate School, Monterey :
Mangkunegara, A P., 2005. “Perilaku dan Budaya Organisasiâ€. PT. Refika Aditama. Bandung.
Narimawati, U., 2010. “Penulisan Karya Ilmiahâ€. Penerbit Ganesis, Bekasi.
Neuman, W L., 2003. “Social Research Methodsâ€. Allyn and Bacon. Boston.
Parwati, A., 2009. “Pengaruh budaya organisasi, ketidakpastian lingkungan dan Job Relevant Information terhadap kinerja manajerialâ€. Universitas Muhammadiyah Surakarta.
Poerwanto. 2008. “Budaya Perusahaanâ€. Pustaka Pelajar, Yogyakarta.
Rivai, V; Basri, M., 2005. “Performance Appraisalâ€. Jakarta
Robbins, S P;Judge, T A. 2014. “Organizational behaviorâ€, 16th edition, Prentice-Hall International Inc.
Robbins, S P; Judge, T A.2013. “Organizational Behaviorâ€. Fifteenth Edition, Prentice-Hall International Inc.
Robbins, S P., 2001. “Organizational Behaviorâ€. 9th Edition, Prentice-Hall International Inc..
Sekaran, U., 2013. “Research Methods For Business: A Skill Building Approachâ€. Six Edition, Wiley.
Sekaran, U. 2000. “Research Method for Bussiness, a Skill Building Approachâ€. Third Edition, John Wiley and Sons Inc.
Spicer, B H., 1992. “The Resurgence of Cost and Management Accounting: A Review of Some Recent Developments in Practice, Theories and Case Research Methodsâ€, Management Accounting Research. Pp 1-37.
Tyndall, G R., 1988. “Obstaining Better Information to Control Freight Costs: SomeGuidelinesâ€. Cost Management Journal. Pp 37-60.
Vitale, M;Mavrinac, S C;Hauser, M., 1994: “New process/financial scorecard: A strategic performance measurement systemâ€, Planning Review; pg. 12-18
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