Pengaruh Kompetisi Pasar Dan Computer-aided Manufacturing Terhadap Penggunaan Multiple Performance Measures

Megawati Hutagalung • Mahfud Sholihin
Journal article Jurnal Akuntansi dan Keuangan Universitas Kristen Petra • May 2006 Indonesia

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.

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Journal

Jurnal Akuntansi dan Keuangan Universitas Kristen Petra

Jurnal Akuntansi dan Keuangan Universitas Kristen Petra menerbitkan artikel bidang akuntansi dan ... see more