DIANA ZUHROH, - (2013) KESELARASAN STRATEGI BERSAING, SISTEM AKUNTANSI MANAJEMEN, DAN SISTEM TEKNOLOGI INFORMASI, SERTA PENGARUHNYA TERHADAP KINERJA UNIT BISNIS. Disertasi thesis, Universitas Airlangga.

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Abstract

This study was designed to obtain empirical evidence about the effect of the application of Fit of competitive strategies, management accounting systems and information technology systems on business unit performances. The design of this study was survey method using questionnaires. Non Parametric MANOV A (Kruskal Wallis test) and regression were used to analyse the data. The Fit Model developed in this study was based on the proposition made by Chenhall (2007) that a company that implements low cost strategy tends to practice the traditional management accounting systems and requires the support of automation information technology systems. Conversely, a company that implements differentiation strategy tends to practice strategic management accounting systems and requires the support of enabler infonnation technology systems. This study concluded that: (I) performance of Fit Type l business units are not better than Misfit Low Cost business units, while the performance of Fit Type 2 business units are better than Misfit Differentiation business units. (2) Total of Fit Value positively and significantly affects learning and growth performance for Fit Type 1 business unit with 5% significance, and posi tively affects internal process and learning and growth performance with I 0% significance for Fit Type 2 business units. (3) Total of Misfit Value does not negatively affect performance based on statistical test and P obtained are varied. It means the effect of the value of total misfit on performance is not consistent.

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