ANALISIS HUBUNGAN ANTARA MANAGEMENT ACCOUNTING PRACTICES (MAPs) DAN FIRM PERFORMANCE (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA)

Abstract

The entry of AEC in Indonesia gives a sign to companies that business competition will be more stringent, this competition must be anticipated by every company in Indonesia. Business competition encourages companies to improve company performance in order to compete in the era of globalization. Good Financial and Non-Financial Performance will have an impact on the rising functionality of MAPs within the company, and otherwise, good MAPs wiil have an impact on the Company’s Financial and Non-Financial Performance. The aim of this research is to analyze the relationship between MAPs and Firm Performance on manufacturing companies in Surabaya. This research is a quantitative research. Data collection methods used is literature study and questionnaires. Analyses in this research is using Pearson Correlation. The populations in this research are all Staff of Accounting and Finance (low management up to top management) on manufacturing companies in Surabaya. The samples used are Staff of Accounting and Finance (low management up to top management) who have worked for more than one year and have educational background in Accounting and Managerial Accounting Area. There are nine proven hypotheses, Costing System, Budgeting System, Performance Measurement System (PMS), Strategic Management Accounting (SMA) have relationship with Financial Performance and Non-Financial Performance, on the other hand Decision Support System does not releate to Financial Performance, but has relationship with NonFinancial Performance