PENGARUH KOMPETISI PASAR DAN COMPUTER-AIDED MANUFACTURING TERHADAP PENGGUNAAN MULTIPLE PERFORMANCE MEASURES

Authors

  • Megawati Hutagalung Badan Pemeriksa Keuangan RI
  • Mahfud Sholihin Staf Pengajar Fakultas Ekonomi Universitas Gadjah Mada, Jogyakarta

:

https://doi.org/10.9744/jak.8.1.pp.%2013-23

Keywords:

computer-aided manufacturing, market competition, multiple performance measures.

Abstract

Recent development in performance measurement area suggests that companies should employ multiple performance measures (such as the Balanced Scorecrad) to increase their performance. Little studies, however, have examined factors affecting the usage of multiple performance measures by companies. This study therefore, investigates if market competition and computer aided manufacturing process affecting multiple performance measures usage. Using functional managers of manufacturing companies listed in the Jakarta Stock Exchange as samples, this study finds that market competition and computer aided manufacturing process affecting multiple performance measures usage. Abstract in Bahasa Indonesia : Perkembangan terakhir tentang sistem pengukuran kinerja perusahaan menyarankan perusahaan untuk menggunakan ukuran penilaian yang beragam (seperti balance scorecard) untuk meningkatkan kinerja perusahaan. Penelitian sederhana telah menyebutkan factor-faktor yang mempengaruhi penggunaan multiple performance measure oleh perusahaan. Penelitian ini selanjutnya menyelidiki apakah penggunaan multiple performance measure mempengaruhi peningkatan persaingan pasar dan penggunaan computer aided manufacturing (CAM) mempengaruhi. Dengan menggunakan. Kata kunci: komputer aided manufacturing, kompetisi pasar, multiple performance measures.

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Published

2007-02-20

How to Cite

Hutagalung, M., & Sholihin, M. (2007). PENGARUH KOMPETISI PASAR DAN COMPUTER-AIDED MANUFACTURING TERHADAP PENGGUNAAN MULTIPLE PERFORMANCE MEASURES. Jurnal Akuntansi Dan Keuangan, 8(1), pp. 13-23. https://doi.org/10.9744/jak.8.1.pp. 13-23

Issue

Vol. 8 No. 1 (2006): MAY 2006

Section

Articles

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