Measurement of organizational performance: empirical evidence on manufacturing companies in Indonesia

Wahyuni, Nanik, Triatmanto, Boge and Murdiansyah, Isnan ORCID: (2021) Measurement of organizational performance: empirical evidence on manufacturing companies in Indonesia. Presented at The International Conference on Engineering, Technology and Social Science (ICONETOS 2020), 31 Oct 2020, Malang.

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This study aims to measure organizational performance as the impact of environmental changes by considering management accounting practices in manufacturing companies in Indonesia. This study develops contingency theory and institutional theory as a basis for analyzing the effect of environmental changes on the performance of manufacturing companies in Indonesia, both directly and indirectly, through changes in management accounting practices, which is responsible for company performance. The sample is randomly determined by 149 managers. Primary data using a questionnaire was collected by email, postal mail, or went directly to the manager. Data analysis was performed with Partial Least Square (PLS). The results of this study found that environmental changes have no effect on improving organizational performance, but environmental changes affect the change in management accounting practices. In contrast, changes in management accounting affect organizational performance. It means that changes in management accounting are able to mediate environmental changes to improve organizational performance.

Item Type: Conference (Paper)
Keywords: environment uncertainty; changes of management accounting practices; organizational performance
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Nanik Wahyuni
Date Deposited: 17 Jun 2022 08:40


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