文章基本信息

标题：Pengaruh Strategi Bisnis Terhadap Sistem Pengendalian Manajemen – Studi pada BUMN Kategori Industri Strategis di Indonesia
本地全文：下载
作者：Karsam
期刊名称：Jurnal Dinamika Akuntansi dan Bisnis
印刷版ISSN：2355-9462
电子版ISSN：2528-1143
出版年度：2017
卷号：4
期号：1
页码：113-124
DOI：10.24815/jdab.v4i1.6792
语种：English
出版社：Universitas Syiah Kuala
摘要：The objective of this study is to investigate the influence of business strategy for management control system.The study was carried out on twelve state-owned enterprises strategic industries (BUMNIS) in Indonesia between 2015 and 2016.The studied BUMNIS were selected based on criteria.The data was collected from questionaires that filled by top managements,the board of directors and internal control unit staff.In total,there were sixty respondents and 100% respondent rate.Structural Equation Modelling (SEM) with PLS approach was used to analysis the survey results.This study demonstrates that business strategy has an impact on management control systems of studied BUMNIS.
关键词：BUMNIS;business strategy;management control systems;state owned enterprises.