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Pengaruh Intellectual Capital, Manajemen Risiko Operasional Dan Strategi Bisnis Terhadap Kesuksesan Penerapan Sistem Informasi Akuntansi Manajemen Serta Implikasinya Terhadap Kinerja Perusahaan Berbasis Balanced Scorecard

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Abstrak

Kinerja perusahaan berbasis Balanced Scorecard akan meningkat apabila sistem informasi akuntansi manajemen yang ada di dalam perusahaan dapat berjalan efektif. Intellectual Capital, manajemen risiko operasional, dan strategi bisnis dapat meningkatkan keefektifan sistem informasi akuntansi manajemen.
Penelitian ini bertujuan untuk mengukur secara empiris pengujian model konseptual mengenai besarnya pengaruh intellectual capital, manajemen risiko operasional, dan strategi bisnis terhadap keefektifan sistem informasi akuntansi manajemen dan implikasinya terhadap kinerja perusahaan berbasis balanced scorecard.
Penelitian ini dilakukan dengan menggunakan metode survei eksplanatori dan analisis data menggunakan pendekatan Structural Equation Model (SEM) dengan bantuan alat analisis Linear Structural Relationship (Lisrel).
Hasil penelitian menemukan bahwa intellectual capital, manajemen risiko operasional, dan strategi bisnis berpengaruh positif signifikan terhadap keefektifan sistem informasi akuntansi manajemen, sedangkan signifikasinya terhadap kinerja perusahaan berbasis balanced scorecard hanya manajemen risiko operasional dan strategi bisnis saja yang memiliki pengaruh positif signifikan. Sementara keefektifan sistem informasi akuntansi manajemen diketahui memiliki implikasi yang signifikan terhadap kinerja perusahaan berbasis balanced scorecard.

Kata kunci : Intellectual capital, manajemen risiko operasional, strategi bisnis, keefektifan sistem informasi akuntansi manajemen, kinerja perusahaan berbasis balanced scorecard.

Abstract

Company’s performance-based balanced scorecard will be increase if management accounting information systems in the company running effectively. Intellectual capital, operational risk management, and business strategy could be increase the effectiveness of management accounting information systems.
This study aims to measure empirically testing conceptual models regarding the magnitude of intellectual capital influence, operational risk management, and business strategy on the effectiveness of management accounting information systems and their implications on company’s performance-based balanced scorecard.
This research was conducted by using explanatory survey method and data analysis using Structural Equation Model (SEM) approach with Linear Structural Relationship (Lisrel) analysis tool.
The results of the study found that intellectual capital, operational risk management, and business strategy have a significant positive effect on the effectiveness of management accounting information systems, while its significance to company’s performance-based balanced scorecard only operational risk management and business strategy alone has a significant positive effect. While the effectiveness of management accounting information systems are known to have significant implications on company’s performance-based balanced scorecard.

Keywords : Intellectual capital, operational risk management,business strategy, successful implementation of management accounting information systems, company’s performance-based balanced scorecard

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Series Title

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Call Number

D4693

Publisher

Bandung : ., 2018

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Language

Indonesia

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NONE

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