PENGARUH VARIABEL PERILAKU KARYAWAN AKUNTANSI TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN BUMN DAN BUMD DI BANDA ACEH)
ABSTRACT: The purpose of this
research is to analyze interpersonal relationship of accounting employee
affecting to firm performance. The behavioral variables are conflict, shared
value, balanced power, communication, confidence, and collaboration. For this
purpose, structural equation modeling was used to test the research model’s
relation. A questionnaire was distributed to 130 acoounting employees in 23
BUMN (Indonesian governments corporate) and 3
BUMD (local governments corporate).
We find that, although no significant relation between conflict and
confidence, conflict and collaboration, shared value and confidence, shared
value and collaboration, balanced power and confidence, confidence and
collaboration, confidence and firm performance, there are significant
relationship between balanced power and collaboration, communication and
confidence, communication and collaboration, collaboration and firm
performance.
Keywords: Accounting
department, departmental behavior, firm performance, Structural Equation Modeling
(SEM)
Penulis: Mirna Indriani, Onny
Loulyta
Kode Jurnal: jpakuntansidd080061
