Makalah Analisis Activity Based Costing
This study investigates the improvement in financial performance that is associated with the use of activity-based costing (ABC), and association between ABC used and relative improvement financial performance influenced the specific enabling factors identified.
One hundred and sixty internal auditors of manufacturing company in Jakarta Stock Exchange are chosen as sample. Confirmatory factor analysis and structural equation modeling are used to investigate the relationship between ABC and financial performance.
The result show 1) there is no positive association between ABC use and improvement in financial performance, but there is positive association between ABC use and improvement in return on investment (ROI) when ABC and other business strategic used simultaneously, 2) the association between ABC use and relative improvement in financial performance is not influenced by specific enabling factors identified.
Download Contoh Makalah :
AMKP- 16.pdf
Source : Simposium Nasional Akuntansi X, Universitas Hasanudin
Tags: abc, Akuntansi, confirmatory factor analysis, contoh makalah, financial performance, internal auditors, jakarta stock exchange, Makalah, manufacturing company, relationship, return on investment, structural equation modeling, universitas hasanudin
