ACCEPTANCY OF APPLICATION AN INNOVATIVE MANAGEMENT ACCOUNTING SYSTEM, USER SATISFACTION AND CORPORATE SOUNDNESS LEVEL
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Date
2014-03-27
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2nd International Conference on Literature, Finance and Marketing (ICLFM'14) Kuala Lumpur (Malaysia), International Scientific Academy of Engineering & Technology
Abstract
This study aims is to examine factors that affect corporate soundness level based on the hypothesis that there are significant acceptancy of application an innovative management accounting system on the corporate soundness level either partially or simultaneously through user satisfaction . In this study the analysis unit is the state-owned company (BUMN) in Strategic Industrial fields that are governed by Kepmen BUMN No. Kep-100/MBU/2002. BUMNIS which selected as the analysis unit of BUMNIS that domiciled in Bandung West Java province of Indonesia. The empirical test results indicate that there are significant influence by acceptancy of application an innovative management accounting systems on the corporate soundness level either partially or simultaneously through user satisfaction.
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Keywords
Innovative management accounting systems, user satisfaction, corporate soundness level