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Pengaruh Audit Operasional terhadap Penerapan Akuntansi Pertanggungjawaban dan Implementasi Strategi serta Dampaknyapada Kinerja Perusahaan

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Audit operasional berorientasi kepada kehematan, efisiensi, danefektivitas aktivitas operasional melalui perbaikan berkesinambungan untukmenciptakan praktik terbaik, dan penerapan akuntansi pertanggungjawabanmerupakan upaya penting manajemen dalam merespon ketidak pastianlingkungan. Keberhasilan suatu perusahaan dipengaruhi oleh implementasistrategi yang tepat, oleh karena itu audit operasional dan penerapan akuntansipertanggungjawaban merupakan faktor penting untuk mendukung implementasistrategi dan pencapaian kinerja perusahaan.Tujuan penelitian ini untuk mengetahui besarnya pengaruh auditoperasional, dan penerapan akuntansi pertanggungjawaban, terhadapimplementasi strategi dan dampaknya pada kinerja perusahaan pada industrimanufaktur aneka industri go public di Bursa Efek Jakarta. Metode penelitianyang digunakan metode survei dengan pendekatan tipe deskriptif eksplanatory,teknik penarikan sampel menggunakan metode acak sederhana, teknikpengumpulan data yang digunakan untuk data primer dilakukan melalui kuesionerdan wawancara, data skunder diperoleh dari kajian pustaka dan pihak lain yangrelevan. Alat analisis menggunakan analisis jalur.Hasil pengujian hipotesis menujukkan bahwa : (1). Audit operasionalberpengaruh terhadap penerapan akuntansi pertanggungjawaban sebesar 58.22%;(2). Audit operasional dan penerapan akuntansi pertanggungjawaban secaraparsial maupun simultan berpengaruh terhadap implementasi strategi. Secaraparsial : pengaruh audit operasional terhadap implementasi strategi sebesar13.32%, dan pengaruh penerapan akuntansi pertanggungjawaban terhadapimplementasi strategi sebesar 20.25%, sedangkan pengaruh simultan sebesar58.63%; (3). Audit operasional dan penerapan akuntansi pertanggungjawabanserta implementasi strategi secara parsial maupun simultan berpengaruh terhadapkinerja perusahaan, secara parsial pengaruh audit operasional terhadap kinerjaperusahaan sebesar 22.85%, dan pengaruh penerapan akuntansipertanggungjawaban terhadap kinerja perusahaan sebesar 12.39%, serta pengaruhimplementasi strategi terhadap kinerja perusahaan sebesar 4.8%, sedangkanpengaruh simultan sebesar 92%

Operational audit focused on an economical, efficiency, and operationaleffectiveness through a continuous improvement to create best practice, andapplied responsibility accounting is an important effort of management inresponse to environmental uncertainty. Efficacy of a company is influenced byappropriate strategy implementation; therefore an operational audit and appliedresponsibility accounting are important factors to support strategyimplementation and attainment of a company's performance.The objective of the research was to find out the effect of operationalaudit, applied responsibility accounting on strategy implementation and its impactto company's performance of miscellaneous manufacture industries at JakartaStock Exchange. The method used in the research is survey method withdescriptive explanatory approach: and simple random sampling technique is usedto withdrawal samples. The data collecting technique used to obtain the primarydata was through interviews and by means of questionnaire, and secondary datawas obtained from literature reviews and other relevant parties. Path analysis isused to analyse the data.The results showed that : (1). The operational audit influenced the appliedresponsibility accounting by 58.22%; (2) The operational audit and appliedresponsibility accounting, partially and simultaneously influenced the strategyimplementation. Partially, the operational audit and applied responsibilityaccounting influenced the strategy implementation by 13.32% and 20.25%, andsimultaneously, by 58.63%; (3). The operational audit, applied responsibilityaccounting, and strategy implementation, partially and simultaneously,influenced the company's performance. Partially, the operational audit, appliedresponsibility accounting, and strategy implementation influenced the company'sperformance by 22.85%, 12.39%, and 4.8%; and simultaneously by 92%.

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Series Title

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D1007

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Bandung : ., 2005

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Indonesia

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NONE

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