FAKTOR FAKTOR YANG MEMPENGARUHI KEPEDULIAN BIAYA DENGAN KONTROL KEPUTUSAN DAN MANAJEMEN KEPUTUSAN SEBAGAI VARIABEL INTERVENING PADA ORGANISASI NIRLABA
ABSTRACT: The purpose of this
study is to examine the impact of formal authority structures, accounting
information characteristic, motivation and informal authority structures toward
cost consciousness mediated with manager behavior for decision control and
decision management. The result of this research contributes for theory
development, particularly for behavioral accounting and also contribute to
managerial practices in improving expense effectiveness and efficiency through
behavior of cost consciousness. The data of this study were taken from non
profit organization that provide educational services. The questionnaire were distributed
to middle manager and structural officer at educational institution. The data
were collected by contact person. There were 250 questionnaires sent to respondent
with 62.8 percent of respon rate. Analysis was conducted by using Two Step
Approach to SEM tehnique with Amos. The result shows that formal authority
structure has been proven positive effect on decision control and decision
management manager behavior. Information characteristic have a positive effect
to manager decision control and decision management behavior. The motivation
are not shown to be positively effect on manager decision control and decision
management behavior. Informal authority structures
proved to be positively effect on manager decision control and decision management
behavior.Decision control and decision management proved to be positively
effect on cost consciousness. Formal authority structure and informal authority
structure has not been proven positive effect on cost consciousness.
Penulis: Maria Elly Budiarti
Kode Jurnal: jpakuntansidd151122
