Kesan Padanan antara Perakaunan Pengurusan Strategik dengan Strategi Perniagaan terhadap Prestasi Firma

Ria Nelly Sari, Raja Azimah Ainuddin, Tengku Akbar Tengku Abdullah

Abstract


ABSTRAK
Kertas ini meneliti sejauh mana kepadanan (fit) antara sistem perakaunan pengurusan strategik (PPS) dengan strateg; pemiagaan sesebuah firma memberi kesan terhadap prestas; firma terse but. Kepadanan antara PPS
dengan strategi diukur menggunakan penYlmpangan danpada suatu tanda aras dan skar ini digunakan sebagai pembolehubah tak bersandar dalam analisis Tegres; terhadap prestas; firma. Data unruk kajian in; diperolehi
daripada sampel syarikat pembuatan yang tersenarai di Bursa Efek Jakarta pada tahun 2002. Sebanyak 60 respons iaitu 38.2% danpada jumlah keseluruhan sampel telah diterima dan digunakan dalam analisis. Hasil
kajlan m; menunjukkan kepadanan antara PPS dengan strateg; pemiagaan boleh mempengaruhi prestasi firma. Bagi ketiga·tiga jenis strategi pemiagaan iaitu strategi kepimpinan kos. strateg; pembezaan keluaran dan strategi
fokus, firma yang menggunakan PPS yang padan dengan strategi akan menghasilkan prestasi yang tinggi. Justeru itu, kajian in; menyarankan supaya firma mengambilkira strategi yang digunakan oleh syarikat sewaktu merangka sistem PPS kerana sistem PPS yang menyokong strategi yang dipilih boleh menghasilkan tahap prestasi yang lebih tinggi.
ABSTRACT
ThIS paper examined the extent to which afit between strategic management accounting (SMA) system and business strategy affects firm peiformance. Fit between SMA and strategy was measured using deviation from a set benchmark. The deviation scores were used as an independent variable in a regression analysis on firm performance. Data for this study were obtained from a sample of manufacturing companies listed in the Jakarta Stock Exchange in 2002. A total of 60 responses (38.2%) was accepted and used in the analysis. Results of the study showed that a fit between SMA and business strategy indicated an influence on firm peiformance. For each of
the three business strategies namely, cost leadership strategy, product differentiation strategy and focus  strategy, firms using SMA systems that fitted with the strategy used would result in higher firm performance.
Therefore, this study suggested that a firm should take into account the firm's strategy when designing a SMA system because a system that supported the firm's chosen strategy could lead to a higher level of performance.


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