Analysis of Factors that Affecting Cost Consciousness in Non-Profit Organizations
DODY HAPSORO - Personal Name (Pengarang)
Manuscript
English
2017
Makassar : GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS
bstract: The purpose of this study was to examine the effect of formal authority structure, accounting information system characteristics, work motivation and informal authority structure to cost consciousness mediated by manager behavior in decision control and decision management. The results of this study are expected to contribute to the development of theory, especially the theory of accounting behavior and add to managerial practices in improving the effectiveness and cost efficiency through the behavior of care costs. The research data is taken from non-profit organizations that provide educational services. Questionnaires were distributed to middle managers and structural officials in educational institutions. There are 250 questionnaires sent to respondents with a response rate of 62.8 percent. The analysis was done by using a two-step approach from SEM technique with Amos. The results show that formal authority structure has a positive effect on manager behavior in decision control and decision management. Characteristics of accounting information systems have a positive effect on manager behavior in decision control and decision management. Work motivation has no effect on manager behavior in decision control and decision management. The structure of informal authority has a positive effect on manager behavior in decision-making and decision management. Decision control and decision management have a positive effect on cost consciousness. The formal structure of authority and the structure of informal authorities have proven not to affect cost consciousness.
Keywords: Formal Authority Structure, Accounting Information Characteristics, Work Motivation, Informal Authority Structures, Decision Control, Decision Management, Cost Consciousness.
Detail Information
Bagian
Informasi
Pernyataan Tanggungjawab
Pengarang
DODY HAPSORO - Personal Name (Pengarang)
Edisi
Publish
No. Panggil
Subyek
Klasifikasi
Judul Seri
GMD
Manuscript
Bahasa
English
Penerbit
GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS
Tahun Terbit
2017
Tempat Terbit
Makassar
Deskripsi Fisik
referensi
Info Detil Spesifik
Citation
APA Style
DODY HAPSORO . (2017).
Analysis of Factors that Affecting Cost Consciousness in Non-Profit Organizations (Publish).Makassar:GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS
Chicago Style
DODY HAPSORO .
Analysis of Factors that Affecting Cost Consciousness in Non-Profit Organizations (Publish).Makassar:GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS,2017.Manuscript
MLA Style
DODY HAPSORO .
Analysis of Factors that Affecting Cost Consciousness in Non-Profit Organizations (Publish).Makassar:GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS,2017.Manuscript
Turabian Style
DODY HAPSORO .
Analysis of Factors that Affecting Cost Consciousness in Non-Profit Organizations (Publish).Makassar:GADAH MADA INTERNASIONAL JOURNAL OF BUSINESS,2017.Manuscript