Proceedings of the International Conference on Engineering, Technology and Social Science (ICONETOS 2020)

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Measurement of Organizational Performance: Empirical Evidence on Manufacturing Companies in Indonesia

Authors
Nanik Wahyuni, Boge Triatmanto, Isnan Murdiansyah
Corresponding Author
Boge Triatmanto
Available Online 22 April 2021.
DOI
10.2991/assehr.k.210421.080How to use a DOI?
Keywords
environment uncertainty, changes of management accounting practices, organizational performance
Abstract

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.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Engineering, Technology and Social Science (ICONETOS 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 April 2021
ISBN
978-94-6239-368-4
ISSN
2352-5398
DOI
10.2991/assehr.k.210421.080How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Nanik Wahyuni
AU  - Boge Triatmanto
AU  - Isnan Murdiansyah
PY  - 2021
DA  - 2021/04/22
TI  - Measurement of Organizational Performance: Empirical Evidence on Manufacturing Companies in Indonesia
BT  - Proceedings of the International Conference on Engineering, Technology and Social Science (ICONETOS 2020)
PB  - Atlantis Press
SP  - 541
EP  - 548
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210421.080
DO  - 10.2991/assehr.k.210421.080
ID  - Wahyuni2021
ER  -